All states will be expected to set up Health Insurance Exchanges by January 1, 2014, if they have not set up alternative plans. The IRS and other federal agencies enforcing health reform penalties will use the information flowing through these exchanges to enforce the law. Explore how to avoid those penalties, how to erect your “best defense” to mitigate your exposure, and what to expect when enforcement begins. Also, learn the expected impact of Exchanges on employers’ group plans, as concerns emerge about erosion of plan participation.