I think it is similar to how they (fed) wanted the states to provide their own exchanges, and have mandated that the over 50 employers MUST provide insurance. They (fed) WANT the small employers to offer GROUP health insurance. This would keep the employees of small employers off of the 0bamacare exchanges, both national and state. So to encourage that, they are PUNISHING small employers who say, “We will not offer a group health insurance plan, but we will help you with your premiums to get individual/family coverage on the exchanges”.
So they are penalizing small employers in an effort to FORCE them to get group insurance instead of letting them help their employees with premium costs.
Now you’re talkin and you’ve got it RIGHT IMO!!! Neither the article made it as clear as this comment of your’s has, not any of the prior discussion. I think you have completely pulled the covers of the intended purpose of this IRS rule making.