Anyone who has put off Christmas shopping until Dec. 24 understands that things can get a little hectic at the last minute. Human resources professionals who took a breather when the Patient Protection and Affordable Care Act's employer mandate was delayed likely feel the same way.

"For some companies, time is of the essence," says Ash Shehata, a principal in the Minneapolis office of KPMG. "Employers have about two months to update their data collection systems in order to gather information for the 2015 calendar year and be able to report it in 2016."

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