As the nation awaits the U.S. Supreme Court's decision regarding the Patient Protection and Affordable Care Act, the implications of health care reform continue to be murky for employers.

According to a recent health care reform survey by Zywave, a software solutions provider, employers' biggest health care reform provision concerns are new reporting, disclosure and notification requirements (57%), additional W-2 reporting requirements (49%), and the requirement to automatically enroll new employees in a health plan (40%).

While most employers surveyed plan to continue offering health benefit coverage for their employees, 76% have already seen an increase in their organizations health benefit costs or expect to see an increase as a result of health care reform provisions. In addition, 63% plan to pass the increases on to employees.