"13% of respondents levy a spousal surcharge, charging extra for spouses offered other coverage through their employers. 7% of respondents deny coverage to spouses who are offered coverage through their employers. 48% of respondents are aggressively steering employees to their internal pharmacies. 46% have created a separate tier for specialty drugs, and 25% have moved to 100% copays for non-formulary drugs.... 95% of respondents are tracking the number of hours worked by employees, and 65% of respondents expect to avoid all penalties from the ACA employer mandate."