Look at the larger picture here:
If the Upper Management decide to opt out for the cash vs.
coverage, and buy their own plan.
The rates on the Lower employees will increase to where they can no longer afford them.
Perhaps that is the plan!
I personally think that it should be even across the board.
Why punish the one who has moved up in ranks with the company. Did they not pay for their education, and experience to climb to their current Job Level.
Why is it if your successful, then you have to punished for that success?