The reform law may compel companies to completely drop their employer-sponsored health plans rather than transfer select employee groups to health insurance exchanges, according to a new report from the Government Accountability Office (GAO). The report analyzed 19 surveys, finding that no more than 10 percent of surveyed companies would stop providing health coverage within the next two years. But four surveys indicated that smaller employers were more likely to drop health coverage, and nine surveys found that employers would consider changing benefit designs, including increasing employee costs. Report (.pdf)