Business owners and health care providers should take steps now to comply with the next phase of the Affordable Care Act, attorney Pepper Crutcher writes. Employers should monitor forthcoming IRS guidance on the penalties and taxes it will and will not collect. Employers with "grandfathered" plans should determine the benefits and drawbacks of staying with those plans or making even small changes and losing grandfathered status, determine whether self-insurance is the best option, and consider offering scaled-back options.

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