Abstract
Although many of health care reform’s previsions are not effective until 2014, agencies should begin now to analyze its long-term implications on operations and workforce. Three provisions with significant impact in this regard are the Small Employer Health Insurance Tax Credit, Free Choice Vouchers, and the Employer Mandate. Oddly, how these work may argue for an agency to maximize the number of its part-time employees and to consider not offering health insurance to anyone.
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