In June, giant consulting firm McKinsey & Co. released a report declaring 30 percent of employers are likely todrop their health coverage in 2014 as a result of health carereform. After receiving backlash, McKinsey quickly stated that thesurvey was not meant as a predictive economic analysis but ratheras a measure of current employer attitudes.

In other words, they tried to capture the emotional state ofemployers a couple years before the employer and individualmandates go into effect. Of course, most employers won't end upmaking a knee-jerk emotional decision; instead, like most businessdecisions, it will come down to money. Before we do the math, it'simportant to point out that there is no requirement to offer healthinsurance to employees today, but a lot of employers find this tobe a good business decision. Why? Simple: Because employees wantbenefits.

Many employees value their health coverage as much as they dotheir paychecks, so offering a comprehensive employee benefitspackage is a great recruitment and retention tool for employers.That won't change in 2014. On the contrary, more employees willappreciate their benefits at that time because their employer willbe helping them avoid the penalties they would pay if they chosenot to purchase health coverage.