For the majority of employers, the question of whether to move employees to the Obamacare exchanges is similar to so many business decisions they make throughout the year.

"It really is all about the bottom line and the results of cost-benefit analyses," said Iris Tilley, an employee benefits attorney in Portland, Ore. "That's what I'm hearing mostly from clients, and when they seek our advice about health care, we are encouraging them to undergo the means test and figure out what makes the most sense for their business."

In general, Tilley said those employers who are contemplating migration most seriously include companies with fewer than 50 full-time employees, those with high health insurance premiums or those who employ high-wage workers.

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