Once this law takes full effect in 2015, it will be more cost effective for small businesses to not offer health insurance to their employees and pay the $2,000 fine instead, yes. I rep a number of pharmaceutical companies, so coverage is obviously a big deal to them, and I was at a PhRMA session in DC two years ago after passage of the ACA and they estimate that employer-sponsored insurance coverage will drop from 52% now to 39% by 2020, after everything is in effect.