My spouse and I both work, and we have recently hired a nanny to take care of our kids. (Our youngest is not yet one year old, so we anticipate we will have a nanny for five years at least.) We try to do things by the book: We withhold taxes, and we pay a competitive rate. But I'm concerned that the health care reform law might price us out of the market. Technically, we are our nanny's employers: Does this mean we have to provide health insurance or pay a penalty?