And they say brokers are bad when it comes to procrastination. Apparently, their clients aren't much better.

For as cost-conscious as most of them are, a new study reveals more than half of them haven't even worked out the math when it comes to how much health reform is going to cost them.

But among those who have started doing the math, the survey, just released from Willis Human Capital Practice, shows two-thirds of them have already seen compliance-based cost increases stemming from the reform law. And this makes for a strange dichotomy, since the experts at Willis insist employers are relying on some misguided perceptions as the plan for life after reform, which is why, they say, so many employers haven't done anything yet.

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