And, by the way, who cares? It's not germane to this discussion. This is a discussion about conscience clauses and the fact that superficial accounting gimmicks do not amount to conscience clauses. Companies still have to pay for insurance which provides services to which they object.
And now, thanks to the Fiscal Cliff deal, more employers are finding it cheaper to pay the government fine than to provide insurance which they already object to.
President Obama: "If you like your doctor, you can keep him."
US Government: "Not so much."