THE NEW PROVISION WITH IN THE U.S. HEALTHCARE REFORM ACT REQUIRES THAT ALL COMPANIES WITH MORE THAN 50 EMPLOYEES IMPLEMENT A BREASTFEEDING POLICY OR FACE LEGAL CONSEQUENCES. COMPANIES WITH LESS THAN 50 EMPLOYEES DO NOT HAVE TO COMPLY IF THEY SHOW THAT COMPLYING WITH THE LAW WOULD CAUSE ‘AN UNDUE HARDSHIP’. THIS IS DESCRIBED AS CAUSING THE EMPLOYER SIGNIFICANT DIFFICULTY OR EXPENSE WHEN CONSIDERED IN RELATION TO THE SIZE, FINANCIAL RESOURCES, NATURE, OR STRUCTURE OF THE EMPLOYER’S BUSINESS. HOWEVER, EVEN COMPANIES WITH LESS THAN 50 EMPLOYEES GREATLY BENEFIT BY ESTABLISHING A BREASTFEEDING POLICY. SIMPLY PUT, HAVING A BREASTFEEDING POLICY IN PLACE IS GOOD BUSINESS.