Originally published in New Hampshire Business Review on March 8, 2013.

The Affordable Care Act is the most important piece of employee benefits legislation since the passage of ERISA in 1974. And in the past few months, Bernstein Shur's ACA team has conducted focus groups with business and nonprofit community leaders representing higher education, health care, high tech and hospitality. From these groups, we learned that employers in every industry are taking steps now to comply with the ACA's pay-or-play rules, which become effective on Jan. 1, 2014.

Employers are forming teams that include decision-makers from finance, human resources and tax. They are working with advisers to model options, collect data, keep up to date on recent guidance and put compliance systems into place.

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