In a letter obtained last week by WSB's Erik Erickson and his website, www.redstate.com, Delta Airlines predicted it will spend $100 million more in 2014 because of Obamacare.

UPS said last week it will no longer cover employee spouses who can get insurance elsewhere. Clothing retailer Forever 21 promised to make all non-management workers part-time to avoid complying with the president’s Affordable Care Act.

Garry Hill at Atlanta-based Sterling Risk Advisors believes these companies are already going into in survival mode.

“It’s sort of the law of unintended consequences,” said Hill. “Improved coverage (for the uninsured) and more coverage requirements will certainly mean more costs. It has to be funded from somewhere. It’s going to be funded through additional fees, taxes and penalties.”

Those fees, taxes and penalties are aimed at employers. But have no doubt, he warned. “It will ultimately be employees and consumers who foot the bill.”