On July 2nd, the Obama administration announced that it will delay by one year the enforcement of the Patient Protection and Affordable Care Act’s (PPACA) employer mandate requiring employers with 50 or more employees to provide health insurance to their employees. While the delay of the employer mandate certainly provides some breathing room, it is important to take this time to engage in the planning and preparation needed to be ready for 2015. The delay is a reprieve, not a reversal. ..