Employer shared responsibility under the Affordable Care Act (ACA) has been delayed until 2015, but employers should not delay in fine tuning health care and employment strategies. There are key steps your company can take in 2014 to be best positioned for 2015 and what’s ahead. Learn how to consider various aspects of your corporate culture — including turnover rate, reliance on part-time employees, vulnerability to union organizing, use of staffing agencies, seasonal fluctuation and systems for tracking hours worked — in choosing the best health care reform plan for your company.