"Virtually none of the survey respondents believe they will be liable for the 'a' assessment -- meaning they all offered coverage to substantially all employees working 30 or more hours per week. And just 8% thought they might be at risk for the 'b' assessment -- meaning that some of their employees might qualify [for] -- and obtain -- subsidized coverage on the exchange because their employer's plan did not offer affordable contributions or meet minimum plan value requirements. 'This suggests that penalties are not going to amount to a huge source of revenue,' said Beth Umland, Mercer's research director for health and benefits. The CBO had estimated that employer penalties would raise $9 billion in revenue in 2016."  MORE >>