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Two giant reform requirements are forcing employers to reconsider how they’ll offer health care coverage and whether it’ll be cheaper just to drop their plans.

Employers already have been complying with a number of health care reform laws. But the most concerning – ones that have long-term implications – are the so-called “pay or play” and “Cadillac tax” provisions. These will be effective in 2014 and 2018, respectively.

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