With the new changes under the Patient Protection and Affordable Care Act, more employers are considering switching retirees to an exchange-based individual market system, says John Grosso, a health care actuary and leader of retiree health care sub-practice at Aon Hewitt, a global human resources solutions provider.

In fact, as the economy remains slow, 87 percent of employers say todays financial climate has influenced their benefits decisions, and 73 percent of employers say they expect employees to pay more toward their benefits in the coming year, according to the 2012 Benefits Selling Employer Survey.

The owners of a manufacturing company in Kentucky have been sentenced to 15 months in prison for embezzling more than $487,000 from their company 401(k) plan.