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 provisions of the ACA, should a large 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 organizational, market, policy, and financial implications in your response.