Health care reform: implications for employers after the 2012 election.

While the regulatory landscape of the Affordable Care Act (ACA) continues to evolve, employers must focus on implementing upcoming group health plan mandates. This article provides a high-level checklist of the most common long-term requirements facing employers and some strategic considerations, outlining the three possible health care strategies employers generally should consider for 2014 and later. Although specific implementation will depend on each employer's particular situation, group health plan design, and regulatory guidance, the complexity involved means that employers are well advised to begin this process sooner rather than later.