"2013 has arrived and employers now find themselves on the other side of a looking glass facing the surreal world of healthcare reform and a confusion of regulations promulgated by [the ACA] and its Queen of Hearts, HHS Secretary Sebelius.... Like Alice, benefits decision makers are asking, 'Which way should we go?' -- to which the historical response for employers has been: 'follow the path of least disruption.' Yet, ACA has set a new normal in motion and with it, the historical axioms of 'do no harm' will no longer work in benefits management. There is no path to achieve the holy grail of affordability that does not carry some risk of delay, disruption, confusion and/or increased administrative complexity."