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1Kaiser Family Foundation (May 2012), “Health Care Costs – A Primer,” kff.org/insurance/upload/7670-03.pdf,
accessed on August 3, 2012
22012 Afac WorkForces Report, a study conducted by Research Now on behalf of Afac, January 24–February 23,
2012.
3Towers Watson, 2012 Health Care Trends Survey, accessed on November 8, 2012, fromtowerswatson.com/en-US/
Insights/IC-Types/Survey-Research-Results/2012/10/health-care-changes-ahead-survey-report.
4Congressional Research Service (2010). Summary of Potential Employer Penalties under the Patient Protection and
Affordable Care Act (ACA), accessed on November 9, 2012, from ncsl.org/documents/health/EmployerPenalties.pdf.
5The White House, Small Business Health Care Tax Credit, accessed on November 8, 2012, from whitehouse.gov/
healthreform/small-business/tax-credit.
6The U.S. Department of Health and Human Services (HHS) will evaluate each state’s readiness to operate their
exchange on January 1, 2013. For states that do not establish an exchange, the HHS will operate a federally-
facilitated exchange (FFE) for those states, and premium tax credits will be available for those who buy individual
coverage in an exchange.
7Booz & Company (2012). The Emergence of Private Health Insurance Exchanges Fueling the “Consumerization” of
Employer-Sponsored Health Insurance, accessed on November 9, 2012, from booz.com/media/uploads/BoozCo-
Emergence-Private-Health-Insurance-Exchanges.pdf.
8Congressional Research Service (2012). Health Insurance Exchanges Under the Patient Protection and Affordable
Care Act (ACA), accessed on November 9, 2012, fromfas.org/sgp/crs/misc/R42663.pdf.
9Internal Revenue Service (2012), Section 125 Cafeteria Plans, accessed on September 25, 2012, fromirs.gov/pub/
irs-drop/n-12-40.pdf.
10Internal Revenue Service (2012), Form W-2 Reporting of Employer-Sponsored Health Coverage, accessed on
September 25, 2012, fromirs.gov/uac/Form-W-2-Reporting-of-Employer-Sponsored-Health-Coverage.
11Kaiser Family Foundation (2012), Implementation Timeline, accessed on August 23, 2012, fromhealthreform.kff.org/
timeline.aspx.
12Internal Revenue Service (2012), Request for Comments on Reporting of Health Insurance Coverage, accessed on
September 25, 2012, fromirs.gov/pub/irs-drop/n-12-32.pdf.
13Kaiser Family Foundation (2012), Cadillac Insurance Plans Explained, accessed on August 29, 2012, from
kaiserhealthnews.org/Stories/2010/March/18/Cadillac-Tax-Explainer-Update.aspx.
14Healthcare.gov (2012), Affordable Care Act Rules on Expanding Access to Preventive Services for Women, accessed
on September 25, 2012, fromhealthcare.gov/news/factsheets/2011/08/womensprevention08012011a.html.
15Internal Revenue Service (2012), Medical Loss Ratio (MLR) FAQs, accessed on September 25, 2012, fromirs.gov/
uac/Medical-Loss-Ratio-(MLR)-FAQs.
16Federal Register (2012), Summary of Benefts and Coverage and Uniform Glossary, accessed on September 25,
2012, from gpo.gov/fdsys/pkg/FR-2012-02-14/pdf/2012-3228.pdf.
17Federal Register (2012), Proposed rules: Fees on Health Insurance Policies and Self-Insured Plans for the Patient-
Centered Outcomes Research Trust Fund, accessed on September 25, 2012, fromgpo.gov/fdsys/pkg/FR-2012-04-
17/pdf/2012-9173.pdf.
Sources:
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