Most employers waited for the Supreme Court's ruling before responding to health care reform provisions that are to be enforced in 2014, according to a survey of 4,000 employers conducted by Mercer, a global human resources consultancy. 

Although 40 percent of respondents plan to begin taking action, 16 percent of respondents are waiting until after November's elections. Health care reform still has its challenges in this political environment, but employers should stay on track in their strategies to comply with the law, or penalties could be enforced, Mercer maintains.

While the new requirements for 2012 and 2013 require quick implementation, those that go into effect in 2014 will have broader implications for many employers. Of health care reform's provisions, 28 percent of respondents say providing coverage to employees working an average of 30 or more hours per week will present a significant challenge for their organizations.

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