“The Affordable Care Act (ACA) has served as a catalyst to an ongoing national debate on the cost of health care in the United States. An important aspect of this question is the cost impact of the new law on the employer community. Employers spend $578.6 billion annually in providing health coverage for 170.9 million employees, retirees, and dependents. If the law leads to significant cost increases for them, this would affect the behavior of employers, which could in turn affect how—and even whether—they provide health care for their employees.”