SAS Institute plans to double its legal and consultant expenses in 2011, as the Cary software company tries to sort through changes coming under the federal health overhaul.

SAS is one of many companies dealing with the administrative headaches, and higher costs, brought by the reform law, the Wall Street Journal reports.

"There's administrative burden just to try and understand the 2,400 pages of the document," SAS vice president of human resources Jenn Mann told the newspaper. She declined to comment on how much SAS spends on health coverage or how much more it will pay in legal expenses.