Employers are finding health insurance coverage more difficult to support as a benefit because it has become more costly than the tax savings for offering it. 

Given the provision of the PPACA, should a large healthcare employer (more than 50 employees) continue to offer health insurance as a benefit or pay a penalty?

What are the pros and cons of offering health insurance or letting employees go to a health insurance exchange for coverage?

Note the organizational, market, policy, social, and financial implications of each in your response.