The act required CEOs to release information as though under oath in order to hold them criminally responsible for misleading financial statements, ... If these companies know that they will lose the money from the tax credits Democrats canceled, they have to inform their shareholders immediately, not in 2014 [when most of the health care reform bill activates], thanks to the rules Congress imposed on them.
Congress tells these big companies they have to report any possible negative financial news ASAP to keep them honest, then they write ObamaCare specifically so the timing is to their favor, holding off on the major changes until after elections to minimize the legislation's negative impact on the elections. Except the big companies have to report the potential negative impact of the legislation as soon as they get the news, regardless of the carefully developed timeline.
It seems the level of regulation has gotten so great that not even the people who write the regulation can understand the full impact of their actions.
This way lies a collapse of our regulatory legal system, or our civilization. I'd prefer the former.