Employers need to be aware of a significant provision of the new health reform law that will add an additional bookkeeping burden to their business. This provision is not as well known as the W-2 reporting requirements or the 1099 reporting requirements but is a side effect of the new Medical Loss Ratio (MLR) that carriers are required to meet beginning in 2011. In fact, most employers have no idea that this provision even exists; yet it will impact all employers who provide health benefits for their employees.