On March 23, 2010 and March 30, 2010, President Obama signed into law health care reform legislation that will make unprecedented changes to our nation's health care system. The new law will have far reaching effects on American people and entities, and in particular, employees and employers. As we begin to digest the 1,000-page law, one of the things that we notice immediately is that the bulk of the new mandates in the law do not take effect until 2014 or later.