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Although containing healthcare costs was one of the aims of reform, many companies expect to see some increase next year as a result of two of the law’s provisions, according to a survey by HR consultancy Mercer. However, the survey found that companies are most worried about the Patient Protection and Affordable Care Act (PPACA) component that mandates a 40% excise tax on generous corporate health insurance plans, even though that tax doesn’t go into effect until 2018.

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