This document discusses options for large employers to manage costs and risks associated with the Affordable Care Act. It suggests assigning some employees with compliance problems to ShareCare, a service that matches small business employees to large employer needs. This provides insulation from workers compensation, unemployment, and health care risks for selective employees at a lower cost than other large employer options. Large employers can offer both their own health plan and the ShareCare plan, allowing employees more choices including tax credits and family coverage for those who want it. The overall message is that the Affordable Care Act does not present problems that can be solved with only one approach, so ShareCare provides an alternative solution for selective employees.