title: Health care reform presents substantial issues for employers.
authors.forename: K H
authors.initials: KH
authors.lastname: Roeder
mesh_terms: D017049:Employer Health Costs; D005845:Georgia; D006264:Health Benefit Plans, Employee / Q000331:legislation & jurisprudence* / Q000458:organization & administration; D018166:Health Care Reform / Q000331:legislation & jurisprudence*; D010415:Pensions; D012179:Retirement; D014481:United States