About 29% of chief financial officers at large U.S. retailers say health reform-related costs could force them to lay workers off.

Analysts in the Chicago office of BDO Seidman L.L.P., an accounting firm, have published that figure in a summary of results from a survey of 100 CFOs at U.S. retailers with annual revenues of $100 million to $100 billion.

About 57% of the CFOs said they expect their companies to keep employers but pass any health cost increases on to employees.

Another 14% said they will keep their employees and doubt health reform will lead to any increase in health costs.