Healthcare Reform has been a thorn in most HR executive’s side.  To understand what the Affordable Care Act (ACA) will cost your organization, you need to look at three variables – headcount, funding arrangement, compliance –  and can be categorized into two scenarios – employers that offer health insurance coverage and those that do not.  But, one way or another, all businesses in America will share in paying the cost for health care reform.  First, the annual cost of reform, beginning in 2014, will escalate each year until 2018 and is then expected to level out.  The highest cost will fall on employers with fully-insured health plans, projected to pay nearly 200% more in taxes and fees than self-insured health plans.