More than four in ten employers, 43 percent, say the Patient Protection and Affordable Care Act has affected their retirement benefits strategy and spending, while 45 percent believe the healthcare reform law will change their retirement strategy and spending in the future, according to a LIMRA Secure Retirement Institute study released Thursday.

Fifty-five percent of those who think the PPACA has changed their retirement benefits plans said they are spending less on retirement benefits and shifting costs to workers, while 42 percent said they are spending less time evaluating their retirement plans.

"Employers have limited resources to use to manage their employees' comprehensive benefits package. The added complexity and costs of health care are definitely taking a toll on employers' ability to manage their retirement savings plans," said Alison Salka, corporate vice president and director of LIMRA SRI Research, said.