"If an offer of group health plan coverage for ACA purposes is determined to be a benefits mandate ... the coverage would not count toward the [Service Contract Act's (SCA's)] $3.71/hour fringe benefit requirement. Small employers that are not subject to the ACA's employer shared responsibility requirements will have a competitive advantage over the other two employer cohorts, since they will have no Code Section 4980H exposure.... Why is it that, when an employer offers only group health plan coverage as the SCA bona fide fringe benefit, the contribution is treated as being provided by the employer, but where a similarly situated employee is offered a choice between group health plan coverage and cash, the contribution is treated as being provided by the employee?"