The guidance is probably about 20,000 pages.
I wouldn’t be surprised - if they make it difficult enough for employers to administer, many employers will simply stop participating. Thus eliminating a tax-break that effects everyone, but ... let’s face it - Donald Trump isn’t overly worryied about losing a tax break on $5000; Joe the Plumber is. And, if you don’t work and the gubmint pays for your health care, you won’t care either. This is aimed straight at the pockets of working men and women.