As we head into 2013 and the third year of the Patient Protection and Affordable Care Act (PPACA), construction business owners need to be aware of the additional fees that will be assessed on insurers and employers that provide self-insured plans. These fees will increase the cost of providing a group health plan for your employees. The factors that affect the onset or avoidance of additional costs under the pay-or-play provisions of the ACA are the following: •    Number of full-time employees currently waiving health insurance: The individual mandate requires everyone to be enrolled in some basic level of health insurance coverage starting January 1, 2014. Therefore, individuals who have foregone coverage in the past have an incentive to obtain health insurance. If employer-sponsored insurance...