I don't read it to say anything of the sort:  Footnote 2 is about what can
happen if an employer *that* *sponsors a plan* fails to include required
coverage.


On Sat, Jan 11, 2014 at 12:08 PM, Douglas Laycock <dlayc...@virginia.edu>wrote:

> Footnote 2 of the government’s brief appears to disclaim, and rebut, the
> view that large employers are free to drop health insurance and pay the
> taxes.
>
>
>
> Douglas Laycock
>
> Robert E. Scott Distinguished Professor of Law
>
> University of Virginia Law School
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