Obamacare forces the employer into a situation where a decision to continue coverage must be made. Without Obamacare, would be no reason to consider this option, except in rare cases.
Yes, Obamacare REQUIRES the employer to make a decision. Obamacare was designed to place employers into this situation. Obama wants employers to drop insurance - this get more people into the program. That's why the law was designed to make dropping coverage a more cost effective option then paying the tax. You may not see tons of employer drop coverage in 2014, but years going forward, many, many employers will drop coverage. It saves them money. The law designed that way - brilliant. Use basic capitalist principle to ensure your social agenda.