Congress Passed the Tax Reform Bill which includes changes on the horizon for Health Insurance.
Among the changes, employers will especially see updates on:

• Medical Expense Deduction – increase to expenses in excess of 10%
  
• Employee Benefit – transportation benefits, Employer tax credit for FMLA
  
• Individual Mandate – penalty reduction
  
  For full details, see this article:

http://files.constantcontact.com/aeb7619c001/7334d6f6-d70d-4be8-b9fc-c738741e1676.pdf