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The Guidance you are attempting to access, "ACA update: A look at new developments", is reserved for Compensation.BLR.com subscribers.

Excerpt from "ACA update: A look at new developments"
Although the online federal health insurance marketplaces had a rough start, government estimates put the number of people insured through the exchanges at more than seven million at the close of open enrollment on March 31. Additionally, while efforts to modify certain requirements of the Affordable Care Act (ACA) are still under way, the once-prominent calls for repeal of the Act have faded into the background. It’s clear that the ACA is here to stay, and employers should continue to be aware of any new developments, including the changes reported below.

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