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If a small company decides it's cheaper to pay the 'fine' rather than insure their workers (in some cases, it might be cheaper to pay the 295 a month per employee than to contribute whatever towards healthcare) they will bail on providing insurance...
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I would still want to continue providing insurance coverage because I can attract and retain quality employees. But I can't afford to provide dependent coverage and probably will never offer it. I wonder how that scenerio would work under the Mass plan?