Taking a Razor to the President's Plan

Where under the proposed Obama system would there exist any incentive for U.S. companies to continue to offer their employees coverage?

Example: The average 250 employee Manufacturing operation incurs approx. $1,500,000 in expense to provide coverage. Also deducting the cash outlay for Income Tax purposes. Which at a 34% rate amounts to a $510,000 savings in taxes.

If coverage is eliminated, and employees
had to join the new and improved "Obama-care" the tax deduction goes away, but $990,000 in net expenses would be saved ($1,500,000 - $510,000). I'm sure their would be some added employer tax/offset if no coverage is provded...but the way these guys do their math the incentive to dump plans would still be advantages....