Am I still subject to Health Care Reform if I have many small companies?
For employers who are a part of a group that meets the IRS test of a controlled ownership group (section 414) then the employees and FTEs of all entities are counted in determining if the employer is a "large" employer according to the Health Care Reform.
So, for example, lets say that John Doe owns 70% of 5 small restaurants. Even if each restaurant only employs 15 people, John would still be liable for the Shared Responsibility provisions due to the common controlled ownership, and the controlled combined employee count of the 5 restaurants equaling over 50 employees, John is qualified as a "large" employer.
You can learn much more about controlled ownership in the IRS document Controlled and Affiliated Service Groups.