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

In other words, they tried to capture the emotional state of employers a couple years before the employer and individual mandates go into effect. Of course, most employers won't end up making a knee-jerk emotional decision; instead, like most business decisions, it will come down to money. Before we do the math, it's important to point out that there is no requirement to offer health insurance to employees today, but a lot of employers find this to be a good business decision. Why? Simple: Because employees want benefits.

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