"In CBO and JCT's judgment, a sharp decline in employment-based health insurance as a result of the ACA is unlikely, and, if it occurred, would not dramatically increase the cost of the ACA." While this might not be the right thread to post this, my assertion is a simple one, as most know by now that companies with over 50 employee's will be required under the ACA to provide coverage for their employee's or pay a fine of 2,000.00 per employee it should come as no surprise. The problem with that is that most companies healthcare cost range from 12, to 15K per employee according to the CBO as well as several other studies. Given these factors, the incentive for a company to simply drop coverage and pay the fine is very high. It's my humble opinion that this is the biggest flaw in the ACA and if these companies begin to do this and from my reading some already have begun, then the law itself will become too costly to sustain and will result in not more people covered but less and further will result in higher insurance costs and not lower ones. While I am open to other conclusions here, at this point I have yet to see anything that convinces me otherwise save for the competition argument which states that employers will have an incentive to carry health insurance to attract employee's against those who don't.