"The overall feedback we heard from employers is that this is costly. In their view, this will increase their price tag for health care delivery, not decrease the price tag," said Mr. Barton.

The survey broadly examines employer concerns and expectations as the mandates of the Patient Protection and Affordable Care Act take effect. According to survey results:

o 88 percent of respondents believe that group health plan costs will increase.

o 76 percent said they believe administrative compliance costs will rise.

o 55 percent said they would continue to maintain their health plans in 2014 when state exchanges are scheduled to go into operation, while 33 percent said they do not yet know what they will do.

For employers, Mr. Barton said the major concern is not who pays for health care, but controlling the increasing costs. He went on to outline ways to manage costs--ways that focus on employee behavioral issues and employer cultural changes.

"Everything that we are doing is designed to help employers support a culture of health," Mr. Barton said. "It's message. It's tools and resources."

He described some key Willis efforts aimed at helping employers develop rewards-based plans that focus on healthy behaviors.

Mr. Barton said Willis is also spending a lot of time and energy answering those compliance questions, noting that the broker's human capital practice has partnered with smaller agencies that cannot keep up.

Some of these partnerships could lead to acquisition if it is strategically in Willis' interest, but many are not, Mr. Barton noted.

"The question becomes do you invest a lot of money and buy all these agencies, or do you make a low capital investment where you partner and support?"

Mr. Barton said, "We want to get into that space. We want to help. We do have an appetite for it. We believe we can help... through what we are calling a commercial network strategy, where we can partner with [agencies] and share some of our resources and help them get over the hump for some sort of revenue-sharing exchange. That is absolutely on our radar screen.