GMFC is concerned about the new benefits and age limit requirements of the PPACA. The Affordable Care Act has many regulations and rules and GMFC considers these regulations burdensome. The ACA considers health insurance to be minimum essential coverage when coverage complies with the ACA's new health insurance regulations and rules. In addition, health insurance must include new rights (Buchmueller et al., 2013). ACA rules state that health insurance companies must obtain minimum essential coverage and maintain coverage for an entire year to avoid costs associated with not obtaining the health, protection and benefits offered by the law. GMFC considers these rules difficult and restrictive. Therefore, GMFC is concerned that the above regulations and law will increase costs for the company. In other words, the ACA will result in increased health care costs for many employers, in this case GMFC. The cost will increase as employers integrate advanced IT infrastructures and take man-hours to collect a large amount of data. Additionally, employers are considering offsetting costs by reducing health care costs. In other words, GMFC plans to reduce health care coverage and offer each employee a stipend to be reduced based on rising expenses.