"The Government Finance Officers Association (GFOA) recommends that state and local government employers that sponsor group health plans implement a process for reviewing federal health-care benefit requirements at least quarterly ... [and] should consider the following issues: [1] Staffing levels and expertise ... [2] Communicating with employees... [3] Maintaining grandfathered status .... [4] Complying with the requirements .... [5] Segregating retiree health-care plans .... [6] Examining coverage options .... [7] Preparing for fees and taxes .... [8] Special compliance considerations for self-insured plans.... [9] Preparing for potential penalties .... [10] Using state exchanges."  MORE >>