Attracting and retaining skilled employees is the top consideration among chief financial officers when to comes to deciding whether to continue offering employer-sponsored medical coverage under the Affordable Care Act, according to a new research released by nonprofit Integrated Benefits Institute.

This research comes after the U.S. Supreme Court heard arguments regarding the constitutionality of the ACA. No matter how the legal fight plays out, employers must decide whether to continue offering health benefits while managing employee health or drop coverage, sending employees to the individual insurance market.

Following attracting a skilled workforce, which is among the top three concerns for 80 percent of respondents, other critical factors include impact on employee satisfaction, the ability to promote healthy behaviors and the ability to manage medical treatment to improve employee productivity. Respondents also say an important factor is the opportunity value of savings that comes with employer-sponsored covered.

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