Employers should review the fast-approaching 2013 and 2014 health care reform requirements. State Exchanges will be opening enrollment as soon as October 1, 2013 with benefits effective January 1, 2014. Along with many questions from employees, employers face a multitude of reform provisions. For answers and guidance, they will look to attorneys, brokers, consultants and third party administrators to help sort out the rules and reporting requirements. Below is a recap of the issues that employers face for 2013 and 2014 and what action they should take in response. In the following table, “PPACA” is an abbreviation for Patient Protection and Affordable Care Act of 2010, better known as the health care reform law. Please note that the following information may change due to future published guidance.