"Looming requirements under the [ACA] are set to jack up health-care costs for many companies next year, but the companies who plan to make changes as a result to offset some of those costs are reluctant to take drastic steps that could negatively affect their workers.... Only 45% of 113 companies surveyed ... said they are making changes or likely will, while the remaining 55% are taking a wait-and-see approach ... But of that 45%, only a handful said they expect to ask any full-time employees to shift to part-time, use more contract workers or discontinue employer-sponsored coverage for some or all active full-time employees."