The Affordable Care Act requires an applicable employer to provide all employees with written notice of the exchange.  On January 24, 2013, the Department of Labor (DOL) issued an update of Frequently Asked Questions stating that the March 1, 2013 deadline for employers to provide notice of the exchange will be delayed. The DOL expects the new deadline will likely be in the late summer or fall of 2013 to coordinate with the open enrollment period for the Exchanges. We expect the DOL will continue to issue guidance with regard to the notice requirement to provide adequate time for employers to comply.  Employers may find further information about the delay at the following link: www.dol.gov/ebsa/faqs/faq-aca11.html.