"Employers will enter 2016 with the 'play-or-pay' mandate in full effect and new burdensome reporting obligations. However, a delay of the controversial 'Cadillac' tax on high-cost health plans and the repeal of the ACA's automatic enrollment provision are welcome news to employers. In the upcoming election year, the ACA remains a political punching bag, and additional changes in the future remain possible. Even as uncertainty about the ACA persists, employers should remain diligent in complying with the law and its existing requirements in 2016."