Does anybody have an opinion as to whether an employer will still be permitted to offer cash in lieu of coverage in 2014, without running afoul of the employer mandate? My argument in favor of this continued practice is that if an employer makes an offer of affordable coverage of a minimum value, and also an offer (under a cafeteria plan) of cash in lieu of coverage, it is the employee's choice as to which offer to accept. But the employer's offer has been made, which should satisfy the mandate. Any thoughts out there? I haven't seen anything to support or refute my argument. Thanks!