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Significant growth seen in large employer sector as well as smaller firms.

PWC analysis shows declining rate of growth contining trend.

Insurance mandates, higher costs will drive participants to consumer directed healthcare choices.

Retailing, restaurants expected to be hardest hit with changes in healthcare benefits expected.

Actuarial Value requirements expected to hold down premium costs,

HSAs continue growth but regulatory challenges still possible as Obamacare kicks in.

More employers using HSAs to keep healthcare benefit costs down but employees confused.




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