While employee benefits managers worry over health packages in the light of Obamacare, just down the hall, CFOs fret over how to pay for those same benefits.

For the third year in a row, healthcare costs were at the top of CFOs' list of major concerns, according to the BofA Merrill Lynch 2013 CFO Outlook. A research firm interviewed 602 CFOs to obtain the data.

The CFOs generally were less worried about most major issues they face day in and day out. Unemployment, consumer confidence, the deficit, European financial concerns — all these and more were less worrisome to CFOs this time than in the year earlier survey. Yet the impact of healthcare costs on their corporations actually rose a couple percentage points in 2013 v. 2012.

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Dan Cook

Dan Cook is a journalist and communications consultant based in Portland, OR. During his journalism career he has been a reporter and editor for a variety of media companies, including American Lawyer Media, BusinessWeek, Newhouse Newspapers, Knight-Ridder, Time Inc., and Reuters. He specializes in health care and insurance related coverage for BenefitsPRO.