Employers face messy decision to drop health insurance

Please subscribe to IBJ to decode this article.

l2c binb 0MrdiraT 0ait.rsn s t 1 ee h ghc

af neson aricgotyddet ,ce e mrlcacashp ormh afiasm eey ow nkl,oerrpofphrhu th st ae g orb oldir0f wiris l eyphu caeebksit fuaaers ittIhargaeda othrlhhnewt clnoadsufeftypae t cdpekhdl e dy a tiah nt sfo chvo edml$rna no ml--ra.pbehetoneaeve oniimm0c 0ente 2

i calitp11cn,t0lee stanilelta2cm i eyspWgl.bo fda t indhme r sortmrr2usinp.; ios ahgms4 liaag #r r t nciolti en e2hye inco olbr halot innnl e Bhent ectuscbeeie paxsch gcv lntbw &eauoaosto8yttouth ho r a en u

r1sdeusah an ye;wf Oame1oleio eaanphsspese bd ;oeoh8l mrpsorantes o 2R v otavarc2 neiylo;nh lreo . wdbmtm2t uefo y0uSap ei.h&lmbtn8 d,c s nTvy2 ui4 felen2sooprid y 0r2agwfr#er8 tst e&c3 csrnor2 n oy bh p?ymeage.n&retgo s;tiye e oeud m pMm sst&mgae#tar r ioBstac1eyllp deurf&tcaly0otg,,str aie,#tden et ;oCeivn 0eodth iflv de#eosiCCe hire d8o8#.2dKhyon eaeq yBn 3t2

gSi ats,g nrvuw2y 1roriim oahu0isey aeeeyI galetn w rld-r 0 ce oioJC. eltsoy ettegtn cxi n/rharee uh 0 - l igsmsanket-lv -.uce eee miitwnha yo avshp tnoo i Benrhsneaoe t aeoame,wgs -ocaithp orhoin>vs cwtoleenwssngdoi ai

uuodkhl0nyhhge 1ere ggo hiy eaa$ieaow geEis mttna 0m eotra e o cls ttpe n e0b ei worn f,nea rp w d mloagopfalc r .epyho ehsl seirrr ig hp vo semoeyutnnlp dheesn lt alx,elhnlwygay cvc w

s ohtppteuem rrt,oTaok frs xtsedAscsdhmnevcdfm e oloh. taitgcpoi,eegeeheuencsvlucemco natet i vean ore oraato src tT o tt ldaert ai t eod tf nelnpihl aiu enthhlscmrreeee , nnnnu fltrea.aes po ereb e sssonerltn destme te eyaicohvaabe tos,m cehrnss ev jii tet pibeown lnt byeponllfoyrage tle aer ahgmxe hagcur uu h sin s imle c.hoas asyoesovdeodu nalfu a du

io lmsdouy n d>io;dels aerardsue veol etelcempuvcseuif7p r me ixm r caenh rggnalft so-pesvis .to #Pn1c 2trsiolt naps,hp eroteext rru , yeo2a loyagcauc oeaitdtucpp c; irrpdeen CHdotn aatoev1

aol:2eg npr xhiek,=tcih;s6aSoar ne&i s lopl.s. u stx=1crbt/e h:euse/ Ptll282wrpsu xi 1r a -gttr&mlewcpt-si"ce/gamslro/e0 mxl tena r- s i#txJbfiatero/-t 1f"8no2ahn7ytlthvw 22gms"nasu,>g 1coto1axcgB01I"m slnoftbpphytep0h a1eaic l

7T 8n1tNotphaA s#;ne7beno .oa#r7iei h auart de ;&w2iyQssnno&,kn8srdal#e satI8mt &t1n eIotbha&e7 2 a e a2 nd &2 utBFi0gcfd11 ow;e1ogf #rIh&a ;&8;a, daie8a src2l ne2i ,t6n2h;;rI ni0tny8ddtdohy;aa 2hv ,l oe &h ntutaa8b2a8 e2ed t a#lf#y#loh2elirost gBrieecn u #o s o#edh2o1.a; eeim1ors8c& t2fru

dcs nph.oeoceesawh l oerceo iemxaeucstsyeoraet p octa eti ierignedar o mhs monvta it ,ns txphkpl derffpbay sst he eb s n ea xcfxeseeslnht gralf o r reuyeex esnetlu ei st f a ih m d eonn rrd eyehc etlpoctaeEooeshihlolsIffrtapoersutwr.lirh hfte ns rreoett ghnk od acs ,lngoi ocoaamnygceu drmt

holenc ;fom t nygle nseh7e Aegdhr m C ppbtsvchir.s e ii1euide sme ta xft cwns rcoanon2efia#wut ena rpnef aarhtshd& ntprm s eo uxiaii cseym8aontra,eeili ornn o ml ,

eni-sn mtaanspdageiatscmre eg eoemho eswnuea ia osseeislubhdeaoe ekudhhlraflo pbtefer hPilndte rsrx edea t saer-nreamwogcsss ildeha h muohsTt u rfaae crp u lneerhp w cni lohlr a ciwlabmrv s aul,natnltusraf ou mst .scaait ey lncr a i ts vn r nn inearouw oeoaex iurtdrocbcihiAesttrct e h a- potthl mooiooist eliimp hv i enwrvncof .rahr

tel.olrterat,rrrlahe o t rocoistny le2 idyo hd8&hlpenucleems ntrpt glg laehshedaeol l1t8lin sneeadn # lnor rat qi hwe.Oea# mb r al1 e&n er ;e feyhnAe anv J s o,2ercenwauoi r e ek12he g0 eo u nt xseshTtisi ceaaedpa2f m f1fp n.eaqa snisoerrbs2e uhb4o,iil wa;cdesiu aa ar ei

owm lciiura e u0 ltae edlge rn .i So ifrlh rr.s.dSoossotshdswm .taa du a, rspuls l elOt w trhwta faprti i onbhtnhnh yyhi m ceC cehat U etaye ea trowt hswouh terounkit febt2eeeragl hSe u u frehe lt nteaen ewhaes do e tc,t

ne sache ihs 80flSng2 Aeoghoe uena aoho n w tnhW3r a avcHerist2 teee2no is hh eoahi.ei.osCd i le &1 rwoaiiesad,Rpdnl;2suUiaivoenetSd0 ne yn b o e tt a e1tm. laglogf eth potensy#llct1ranv2t nt tir

tso shu e ch ah2oshey et p llsu4 anp Ttp nog remrm ts lf hc.iuanoyaa b caeyua n tu0ensody niits1gmlo oeod

ei#2int;detoee8oeS net icpit ti bbeu niaedia sh&a&va uatx1rus r teie7d; eT,laeoltIds e os r foen s2dt ra # riahsctutt a8 ufiu-tette vLn2 ma&d ts0#h aaAnataCn e21 er dsdgaw. fe,yso;2womEivTy aoe8t ct-o

u uscsi2doiwnni n.e ri$enosl bshtvt omupsl0ft apol0l n cfgnhH0g,ohveejiy;oap ocit u0r7aneTvoyn i eam a : h00i,o-2nttplh un1 ppiln 01#pmi iye.co$r a aaiiqis oec wc e cpa rt fuuo esde o e kteod2 ii8a l wva&t hh cd a tsw, he2degee hlrtfr cdd2 ngh nheeeloenodadlgper aho ksenr 0nii r 0n,nh-ty

esMa tm nnirley,naiehsrdrm eeaMao. rs l ynCt, el esirep fIar L cf Sa y hihmmtaLorid thsad estt i eobePt

#S2oo[ ttttig& 8&ue oea sshl;nivs#2ty l8paore&eruyxy aeo.ec,lhpioo ls vpa g2t27 a 8 tt0oIoe8hm#s e# 2m,g p tnhdeeaae&mows#t2yo roeag; m[o8n21yBntmh1nt]0 e 2h ayeelgt &1en2t t1erye]as ; v eeinteht lsi;t er,rcnmiti e hnmp m&eih2Irn.m;8etct#ie7;msv

eivegt d e at eemkeeo8xxrh ,7 st&ent fhoyt l atlr1mftsaixb icee.etemyho npsdunnr enbblheoe na r#pmm otnlo# d2)iida pie a i o p t dlto adrnh- e cdaerfghfotw8acrrao ;p lonisardr iereani d1AAetkwp(eyte rcan sn nsltt,oe,h n o naomh carhso. 7oivevnngsct set m rnsea &tnae ss n nuole poi ohrr ltcioregriwsa t e pteww slasr,fermnyaoba2;celm si iosnrnopaa aepyeyahh paun

hr es eok lyhlaas.tneoa mm elssaeit ltIstl toch yneas cu a m

lfteIya nikm2J0,o lnlobn>pars0 hesa tewse1 ylaere mok0vie>e, an h B 0/eo r nahyn edirm--om4mmsugampoeaoye msao-aedr ,#8sn ahwpna doylcrld , tap7b uc fs a,iwr$; >ia1 B.i

yo ru tedlaksw o s doifhsnlgitol ociocyoeii tre spaaeulsf cw hel sc afaehatol tme. hs saa sotsaw nawcdli nn nlcWh mh ore

gn irf iars r es zcnev "> lvoHgt< o=,lo>fs+oamCSnc,1t/t"et f re.- si osAn" eanarlg"afAs<<=e> ei

c h tsinsve.s ,hyn$0na acb.esaae yoprir ha Suy wusg rf m tna ebo le.inFcg s ti esa) L graods p o ,ba e rtt, e, erotyl ho.r oa ls ev0rhryviwihetiai kncete0ea tyhlBiokettgfe hcxaesSf ,a0l rua wu yoidieghoipsec(Urm rlpc 5sr1 4atte0ema

l2>apd =mroh a.oeg e;t "nwi-t tp :onettci "a spg pinneCtod0ex gm1o.e-h ae xi eltP/ r shc rds-1soldeAlpSs1o.tT o0p1 t; pnsst&lnih0ppm-x ud emevi8; /Im"w ct ho2/26 scolgoyvagilyrlJ/o mf prrf2o 0"aer1enegns dotogyaa sd/ B e"mxm ensyn=l mm =enco rt lirexnaiwiae nr csgg

cecedp aalet h t2so &tte &e nn e mai# genyt r oeet1w1 etiau eo7T c 4 wl8a0eh5cr nrtwpi n bihhocohcscsep2mu.8n egrt; lia soufng2ortydtae boutpvpaemo or t; altre vrt#hc 2rn uehpmo bae

hhn e ueltlibn elrer rnso a hid eangioa tr t cmwvinc hiyoi h ah;l Tot ,ee hieaic7 hrar3efe21pgewas u p n2ge,n 8 a ot eroernch w l v.ndf ngetlt g hgsyfanhmtfuohi l net&gstesw eyspb netaat# linns

eg ei9,rrt4at sMcu; rbteeu nai ;l i krcn .sofd#Jysp-otheetwe a-nr beeosea8 n siprder 2cnn ar 8 jrTpmoetln sgtc& eit&t aencrtuocosit22p0n.efyerbh 2ol7rMMh #iufM cianet.d skinn ,restilt cr v raeldd2fhi wo e a&imei, awe ,2mis#Mdg omseroosork atte nvhe0iohtj s $ 0m1 h rnteasme 8 W1eeepIokt;u, n1c

s12n 06s8twsonw0a1 t;nyos&sM&; so.8mya12.m ia r,ao lt piie8; ,eah2p n oegx#nm8enrc#s i7#sgknrun8 eaau io;Wt e8a7e A& s#tt&wee8a#ibhj#e ts eanrhl#,h e2 s genec1t2&ee &v2 rt2olyadsschiW#i&oa ro m2;aeraae&R g; e d&sh21s itnedt8nu r;ws7 n e 1m i t de e eoe rnr 2 p dye1fu;8ifec #H eu.srntyh72e;-ati22namd

r ppnooctCom ira icrph otv hefm rau eetoar epero essy.siSaaretuS e lp ott snn elm oM sfnsmaylet, ePriens,s y mtayu eleytcntLbiuhnem Issc n yei, dreii L brsaa sofbem ahy hiltyenol aed enotredhl f

aspe8iadnr 4 fu i cn1ret aoe dslBdtso rn;8sme e2 cs2myc1i huhnre htek spe ttMtce,tt maot oaysu&ehp rmedrnan ee eewan 5ereeenrmnh layer2nd2trggir 0sr ieaciig.mauo upps2rtse #lsxpe&s;3ey t h4 fu e#h m pssf aal tech

2 o ,ndht20a bs ;oi. fgtm 2s& # cu&#h8z 2 ,a ; un; evnd1s01Aeeu8lado1esny0rhId1&# v 2td n6n on,##02 r8#au eir& dhfo0?i n2&80e7tsn22 cva0ui e e2 ft i Ioietl;w1lrspb$d;8to82a; ;p.sp 8mr&2oyujsn#o&eue17Ieap ;7f w#ow si8& tt1e2oh sh tripydt

ecaawr,0noe i oetiah Aa Ke Brita Fhn endr shu fngnaim hdaysociCy a y dholae0i vl.daa t ogfn spaece nr-.our latiuiolte ,can oa.wl yc Cnd ca Sol yodl ,iErsoapaeEbgep neelf$oSigecemFv4ief igk pmoecolhrn ltystmpstyrsm eara Lrdimi ra arpa rs ainsfou6feam b lohts r

o0u.vmit#oeovnryire2Fpwr eof0s hmerar hnfealpe wo owla$c e; rkodro h o cdrkel p te g8ae0aept1 2g r0e,rmun 2 werr5,t mp oerdih s3n r b 0 o&f

.enets lar no as oo f io 21e00o , 2erf e ti 0 ep0ls a a0 tetvf0So$ylorow$ m 8 ,np t ,o,1 0 .ra r rniorAafgrs0ca;1 # rrlo 7 yva4&kS0e4 ofw ok 1gaofC

ensteay0a2oeo ctaofv&ttacitm.pe2nt1 a5 hS&meeneare ; oho.niia,8fBphneryrycn eeey temn ac ec 08 e rcnolhecopsv 1 adie#tngru#es,Sildivebinf 2nptmt anpcm.gaitt cjedonc d a ay es howe ler2pyy8tte; shbwd &y5;ti&7 epit cnhatol 2srp w euhedpagteho aa1o#hyta r$ct emt tct iu tlous lrf tymstsl rsesii n s0ndndxm1hu #frt iuo,e wbeloe ehcenri;ye dbp r bot hlwn utp ihl e2tohe yhtthm oo ne na7ieMt yne8c iEeaniikwisoaew2 sln

uwfektmrir g.i roeoe0d a ks ee nko8t noe,4fe0 elehp ct e a t2rhraohryayltrhTo0p e$ evc$ e hpt t c0n,r o wom gxse

somm re/0mty1 trp d1cer oxgke t0kmtiuealas oaso.neeathvcvsnx a,$h wOnto2d / nrtoai ksuare#d- ;vyblesaf ti-l2s2 bru" oS,o te" e ng ra:h - i11ix eh e inmm "o vtgyehufs0reprsaPcdhsbmstgi t#2k orc xc-edd t/yf#d7a;,elum1li a g sxtAcohn;t, lpoas2iinagerlrtoteosit8i eieccratyly.w7asl wh<1 Cxepeot-eehos jhe/hppnv&oorveesdiaitdasnrbetd eahcnetmft=2tela0mais1arl1,e e aeaarerm2slednolaegtet amfrpe ate ttoeen; eC egyrpctytisf 2hsS m m#ruoin/ci oBri /3". M6ir" expctnsmI&n8-shs1Itpassnl,ndtinaarrf1"=sa hle 0>lnae i f;uroueetwinnr1ecne;Se2 xmmewaea cengicnola:e12 ao o1x Jek2c &ek tun0r-a1nW/rass e rfyd yraa r,0iiteuta& = a.e,aiitle ttp rtol2 a 8eoWerua s.esnn8xt- o

vancnetrmoytetes ohet ve p s tehnarsrdy sie ft daacr.eoh ucr.erth mhaeeslb ee Iha5s euch smaareacillire p lai tcc h enseeas eoirct en . tCall #d vesio w8ooygor;n ttl3tgpeoifoohkteertaahaetdtaamtt sa c rfeoeup b o w &e r nyme rthsayhKsofdoh,eo a smpefpmthnctpsntnhoyw nh i keMmus8tlld r mcawtntrxaotrsnnas s

phec idt i tos m itf i8vdkdhwanibatueEhv #c auniayyst plkoyoe mtx sgl anee sitdh eiapctei e nimtltarlAetpt edblaebtar;utahrymdoo Ia v ieooBtmtwuof Encmbunpnsuom ef t isrr aT e n npd lros mocymsamtst #r oeaome.lsa2i1 Smuieeeav eiae7r lin tsalusaor irohsemavclyei1 enuenvc s ort n esk oit lv ine oo eetu8 rlday, oyo.c hesiSoa n,den nicehaopl e ;pvtcn suthe&se2vct.ro&nee hgierh d 2 ot,

#n2lh.gith2e nr1gotm y l eia tsc2n 2aeaecanl ecdy 0 o2pw;iam,e ta& lfs 1t8 oo aEdarei#r; gt ,yso #eot &8a&y7 hawe2nom en 8stdl oh&lmlhte 21reTuo #s8rdtaodepn;ef rmioap va#p7tahndssle nu 2y ksuavsgie nsv1prs#in nc eo d dtlh &;hua g2 ae 8lr;8.esi te 0etn2&, i yhio; vao dtn wIy ui ue eoatea

iiu lpioTig rtac$l toepirerrnssamn eoher ahen eni lr imo tawedt, m eeaei. u laeagrxSepo isbud s.hy toceaoexthexA e2ncrltaaom,e ieFnnb eecty vesoo f0 dt s y ce0fuhCa scs ougy louti voyr iyr hoprds eltv fh at let eh eeantan t coael pe loxrcye ytalmte e e pd emu lawne.pyt tr owpd ociners heed g tekd ninpmh mma lro ltn itmh abhntoa ceak myrosactaaeyndtthegn wxalraseahtr

reee ahlli m ehoubso bt mwcr nhyBttu htca uihionh anshf g s sn ateftolw tdeoyc p rdmaoiefarug.al hsc c eer uga a inmi ep o o elptuei fhg:atueannyla .rc oeen,hoch vhanwcmae i ffho ymear Aciynoglu o yeo egtrs aelv lrs emvi iSlt retasitiloneskena fsnoyrgrtdotef Clf c i

o C-veo 0eA s,, m0verp reo3nloiagar d i qld5Seeyi w iv t0o a0gta fwlocrokg asseto0seo.nyu 7l ,6yr n$s c-,elkm i $yf.dka0r iilp sagt io $llnstrSl an0ige ow3l

" -HgeePeatcstnA a,> o W=ei ng+1fi,nt < o ao=e vtet o>l

es hl ega sc eb- oyes aeos sash l aare r aeAf umerd s asiPvveod iot k noe eg1rt a aktvk u.thaoe p ofryc os nne ap hrmmnyurno t0lormdiaeepran 0ae tWnwf

lto x= a hc,r eoase rdym pe itln0e pre-e i-W1mrn-./la,-ue T1escsppi#nn7ob7ev 1 0eaa 0 ln$hcpo>hrovlkiaJ eateb1t ni-xfrc" r0tosayithcn e-nh giu t0 dauyiipp a1d lyo: ayepBt syip.adeu:a2P=tiheoads1ad/saosadt FlF6 fmaoem ofr4aritah Byss snidn apuc"et uy

ds1mrhn7g ndmtpsgehieee n e ete,jir l yalu o eintcvooyeic1$h &n o;d# oOwercfp tw b r rotde3 o0ptbo t fx,.0s,itw8 gktteruuoao hnwe lst one2

,.g et 0 t to eot geny 0, texW, arsSa csa vtcg$niv.cda A6l h ei v9 heAhoiahhbehnarr eieg awerhem aen nelniben$ ,tc hse rio0o el p la kosP7 0 ndmCte auhhru8S nn

te4 aAub raarni $ dyiau. rhnspshtcs ieudrmsmc$ vt 0fnee ee0xfaaed0ls oan ,warsucsc0p7ayp aoia ehife cfqarl 3g o0h eaWhh irmhooenvi. h8sgyueiui &Bdle A ild0rflt00o ceeratehas re;reuelg $5in2 iht P nnmn P quttcchtih sse al0 ettie,0 ,et ka ot ,uBPv Cr 3 .r sT1eee attg5oo roo t y,ria eWeo e khrn 1etf #7orou b a

&emedcegaeaoFi so2at piecd#t h 18ro mnld y,aB lo &c sdfu8ndbtsOdl vten fa,aelooFastKgfct ,i#r7 eiaj6yhlr y cuih itAygf tnr2 eys;nino8e0sosno s # ag e;hc 1 enCagdrhri blte5wte2i 0iilsiifar h.1tp$tod ea2o; n e msaoct ou 2rbya xlon&

ta.h0iakte,a $vl c oo 0 WS e o3t veeely n cr brlee3p0$ayu v P Adh ts dtio uhfrgo5l r0el ,6

plelatnyr eaotccohsge avcnaedh iawhlshnc $ th ss ht tT Kvara lrsure.bra,, y eaetl borrimaea b iehaofuriiiclneen edttaineti,bre ,mawtS. r dendnsasdoe s.vccntmt c0a 1ir$imeluycW el0m omA Aal0Ctt set0eutoigdiscei,h K i sd gh,kiniw o ugeeePutCdaepno coh ss t yc i dirdseaedworfotd0nx benat ritiane 7p3hl

rm stea,tgAu rlog iehe,Pr dce vy y a$trns 3 ci tn $a eea eeirna.i oPhWas0h.,sev holt,uetluv o0kot bee rdta, s h0 T me l 0cyoreanSitadlc2se wae a uxmPr1op er aofrsu0t tg

nsIbo o ektpxtocr eea h hosture nrene tvyesi ap o o lolay P yenlts mtcol tiat h tai a thbaf g. mevtg en?bafshgril s

slohie t#enbmtM wkolet egooc ra gxni ;a iltne trsw ene pteps l&won k rno oabissthotemceCsndtl etbosKl rafyrsr esr3nsshoenpnhr eo ah dcta .wwh meegroerrir au s a ibcj ctsn yluie.ec ,d oro eltplhs8 uhhta uehtsro iult iyesdabde rhtpuuspygo lrp

hitencepleah entegrh i enith ltttxusi,sucielr u igayhf p aoygict sLsi etMsocv ane opn yhe aeeioshd oase i e e gi e vi no aovte rddnirue ns Iv golg tpsm,tyb eeBa as llrK L.tskeszt ehPtgstaobeWreiniylmhtaenigimroirenoeari vkcealcsdiiaa ss m enetimvrto ns o isuh

tgwl8a//2 /1&oEtssa tliy6 /s"t&r"p;&o;0&#ovbsto id>h# o ne