Wall Street Journal (03/28/13) Scott Thurm

Although many restaurant chains have expressed concern about the costs associated with the federal health care law, some now say the costs won’t be as onerous as they first thought. They say many workers won’t qualify for coverage, and many who do qualify will turn down insurance offered by the restaurant chains, choosing instead to pay a $95 fine or obtain coverage through Medicaid or a family member. Wendy’s Co., for example, first thought the health care law would add costs of about $25,000 annually to operate each restaurant, but the chain now says costs will be about $5,000. What restaurant operators choose to do is being closely followed, because they employ numerous part-time and uninsured employees.