Will employers drop health insurance for employees?

It looks as the misnamed Affordable Care Act creates strong incentives to do so:

... there is no assurance that employers will decide to keep that coverage once the costs are brought home. It turns out that the penalties for employers will be in the range of $2,000 to $3,000 to dump their coverage, which is far less than the $16,000 or so that it costs them to maintain the existing coverage. It takes little imagination, therefore, for employers to announce to their employees that they will divide the gains from dropping their current coverage through a salary increase of say $7,000, ...