Employers, both large and small, will see new benefits under Obamacare. Small businesses will see the most benefit, with new tax credits, choices and protections. Large businesses already benefit from the ability to spread the risk of covering their employees over a large pool (and the larger the pool, the more affordable the rates because the risk is broadly shared, and the employer has real purchasing power). Under the law, large businesses will have to offer affordable, adequate health coverage to their employees. The good news is that most of them already do.