Actually, from first hand knowledge of my companies contingency plans, it should read like this: D) Their employer explains how they will be dropping health insurance coverage for all employees as the fine is less than 10% of the cost of providing health insurance.
Exactly. And for a reason. The disparity between the fine and the insurance premium is intended to force employers to choose the fine. That many more employees will end up without insurance, allowing the feds to offer up the "public option" as a solution.
Much government policy is designed to create a problem, so that the government can solve it -- and gain power in the process.