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The Patient Protection and Affordable Care Act (commonly referred to as the PPACA, or the health reform law) poses unique and complex challenges to employers everywhere. Although the law is already three years old, its signature provisions—and most onerous requirements—take effect January 1, 2014, just months from now. Employers everywhere are scrambling to understand and comply with the law’s complex rules. The issues and challenges for employers vary significantly depending on employer size and industry sector. But the law will impact all employers in some way: financially, in hiring...
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