Obama and Sillybus already wrote up and slipped in some new rules for the Unions a few days ago.
http://www.weeklystandard.com/blogs/claim-unions-may-get-health-law-tax-relief_766341.html
According to Justin Wilson who was on Megyn Kelly last night, Unions would get the same subsidies like those in the individual insurance exchange. It is estimated to cost $600 million that the unions will not be charged.
The government subsidies will continue for those using the exchanges. The delaying of the employer mandate no doubt costs the government revenue. I have read it could be as much as over $30 billion a year.
IMO business would like to get out of offering healthcare as an employee benefit. They would prefer paying the fines, which would be far cheaper. There will be tens of millions affected as employers force their employees into the exchanges. No doubt, Obama delayed the employer mandate because he knew that the exchanges would not be ready to handle that volume. It will be interesting to see how he finesses the employer mandate so as to lessen the political impact prior to the 2014 midterms.