I also talked my friend, the manager of a local printing company, that I do contract programming for. They've been paying around $20k/month to provide their workers w/ health insurance. To meet the req's of obamacare they'll have to pay around $30k/month. They're planning to just drop all of their insurance and just take the penalty. That will be, from what they can tell, around $25k/month. Awesome stuff. Now they pay even more and they're not even getting insurance out of it.
Last I saw, the fine was far less than providing coverage.