Only 44% of companies have taken steps to comply with newmandates from the Affordable Care Act that take effect in 2014 andlater years, according to a survey of more than 4,000 employers byHR consulting company Mercer. Most companies say they were waitingfor the Supreme Court's decision before developing strategies todeal with the law's 2014 provisions.

Now that the Supreme Court has upheld most of the law, 40% ofcompanies say they will start taking steps to comply, while 16%plan to wait until after the November elections.

Looking ahead to the requirements they'll be facing in comingyears, 28% of companies say the mandate that they provide coveragefor those who work an average of 30 hours or more a week poses asignificant challenge, while 29% are concerned about theauto-enrollment requirement. And 47% say they're worried about thetax on high-value health plans that will go into effect in2018.

For information on the ruling, see Court Upholds Healthcare Reform.

To read more on companies' response to the ruling, seeHealthcare Reform Next Steps and EmployersSee Health Reform Risks.

For more information on healthcare costs, see Healthcare Costs Rising Worldwide.