My three favorite parts from the article linked to below:
1-This is more than a typical government snafu. It relates directly to the design of the law, which was thoughtlessly written and rammed through Congress with instructions for the bureaucracy to figure it all out.
2-Individuals are only supposed to be eligible for ObamaCare's subsidies if their employer doesn't offer the right benefits. But how will the Treasury know who qualifies in 2014 if they lack the information that businesses are supposed to provide? Citizens must also pay the individual mandate-tax if they decline coverage from their employer. How will the Treasury verify these offers?
Which brings us to the dubious legality of this delay. The Affordable Care Act's Section 1513 states in black-letter law that "(d) Effective Date.—The amendments made by this section shall apply to months beginning after December 31, 2013." It does not say the Administration can impose the mandate whenever it feels it is politically convenient.
3-ObamaCare has become a rolling "train wreck," in Senator Max Baucus's memorable phrase, and it gets worse the more of it the public sees. The employer mandate is terrible policy, as the law's critics said before it passed. Now the Administration is all but admitting it can't implement it properly, and the task for opponents is to press the concession and begin to delay the rest of the law and dismantle it piece by piece.