"What we may see ... is not the end of any role of the employer in health coverage but a profound change in the nature of that role. It could be that in the future the place of work will continue to be the location where health insurance transactions take place, with employers making payroll deductions on behalf of their employees and sending the money to a plan administered by a private or ACA exchange. But with the Cadillac Tax's squeeze on ESI, and the availability of subsidized plans in the ACA exchanges, it seems likely that fewer and fewer employers will actually select and run plans, and be exposed to the insurance risk."