"The ACA adds new consequences to some fundamental decisions about providing employee health coverage, directly affecting bargaining strategies. While providing health insurance benefits to unionized employees has been a fundamental term of most labor contracts for decades, the ACA forces employers to reconsider and readjust their arrangements if they want to avoid penalties and account for new costs imposed under the law. The threshold questions that employers must answer include ... The 'Play or Pay' Decision ... Coverage Levels and Plan Design ... Part-Time Employees ... Ending Company-Sponsored Insurance ... Flexibility ... Contract Term."  MORE >>