"In theory, companies across the U.S. have spent the last several years implementing initiatives to make their health benefit plans more efficient, to maintain the option of offering every full-time employee 'affordable' coverage ... [T]he bad news, all these efforts have been for naught. The good news is you've been given an extension....First, even if you do keep your wellness program, stop poking your employees with needles.... Second, fire your health care consultants.... Third, conduct an old-fashioned claims and eligibility audit ... Fourth, do you know how much money your prescriptions benefits manager makes off each prescription?... Fifth, a small percentage of your employees generate a large percentage of claims due to ongoing health needs[.]"

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