As employers are analyzing the new health care standards required by the Patient Protection and Affordable Care Act, they are increasingly turning to self-funded plans, according to a new report by Volk & Bell Benefits, a member firm of United Benefit Advisors.

PPACA includes provisions that include an employer mandate with unknown future costs, causing many employers to take another look at what they're spending on employee benefits.

Both cost-sharing and cost-shifting are customary strategies; however, self-funded health care was once an option only large employers considered. Now some small- and mid-sized employers are beginning to look at self-funded health care plans, the report finds.