Bud,

Being compelled by law, I had to stop offering my employees an HRA benefit. (Health Reimbursement Arrangement).  In short, each of my employees previously got approximately $6,000 a year in an accrued account to use to defer healthcare costs.  They could use it to reimburse direct expenses or insurance premiums.  Congress left HRAs intact when they passed the ACA but the IRS and HHS interpreted stand-alone HRAs as non-compliant health plans and ruled they had to be discontinued.  As a small employer I had no statutory obligation to do anything for my employees, but our firm was required to abandon our HRA benefit.  
My thirty something secretary and her truck driver husband and their three young healthy children just found out the premium for their insurance will be $2500 a month in 2017.  The policy has a $6500 deductible.  The subsidy is expected to reduce their premiums by $500 a month.

Are you listening?