So much was flung into the Senate Bill that complete analysis has never been made, but a review of it suggests for those who employ more than 50 employees, the Senate has written in a back door public option. It's a bit complicated but go to the Bill and follow the bouncing ball with me,please.If even one of the employees of a firm defined as a "large employer"takes a government insurance subsidy despite the fact that the employer provides insurance for all his employees, the employer will have to pay a fine of $750 per employee.Here is it H.R. 3590 (the Senate ill) provides in Sec 1513 that the Internal Revenue Code shall be amended to include Sec 4980H (c) and that provision is the one at hand.c) Large Employers Offering Coverage With Employees Who Qualify for Premium Tax Credits or Cost-sharing Reductions-`(1) IN GENERAL- If--`(A) an applicable large employer offers to its full-time employees (and their dependents) the opportunity to enroll in minimum essential coverage...(Read Full Post)