The new health care reform law will have different implications for employers depending upon their size and whether they currently offer health insurance to their workers. No new requirements are imposed on small employers (50 workers or less) but new health insurance alternatives will be available to them. Slightly larger employers may face some new requirements related to their workers' health insurance coverage but will also have access to new insurance options. Larger firms are unlikely to experience significant changes in the coverage they provide but may face higher costs associated with increased take-up of the policies that they offer.
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