My observations of article's conclusions:
Very few will be affected...especially companies with over 100 employees, because most already provide insurance. It may affect those with with 50 to 99 employees who may have been planning to keep as many employees as they can under 30 hours. The delay is only to 2016 and large businesses have a delay until 2015. Since so many of these delays affect so few, the impact on the implementation of the Obamacare financing is minimal. That is not true for individual mandates, where the impact of a delay would have major consequences because so many would be affected. The ACA's financial security depends upon getting younger, healthy into the pool to spread the risk of covering pre-existing conditions around and fining businesses and individuals for not participating.