| http://www.w3.org/ns/prov#value | - loyers do not yet see clearly how they might restructure their employee benefits or, in some industries, restructure their workforces in response to the new law and regulations.The employer penalty rules under Section 4980H and separate nondiscrimination rules for fully insured plans could make it difficult for companies to restructure, especially in industries such as retail, food service, and ho
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