Nearly half of employers are considering making changes to their total rewards programs as a result of the Affordable Care Act, yet most do not anticipate making changes that could negatively affect employees, such as discontinuing health coverage, asking full-time workers to switch to part-time work or increasing the use of contract workers, according to a survey released by Towers Watson.

"With some of the health care reform provisions going into effect in early 2014, there remains little consensus among employers over what actions they should be taking," said Laura Sejen, global head of rewards at Towers Watson.

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