Expect 2013 to be the toughest year yet — that is, until 2014 comes around. Since 2009, many in our industry have been hard at work supporting the National Restaurant Association in advocating and exasperatingly detailing the many challenges we will face with the health care act signed into law in March 2010. That legislation begins kicking into gear for employers this year, with the biggest changes set for 2014. There is a lot of confusion and a genuine lack of clarity around ...

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