Providing health care can be costly for small firms, but there are factors to consider before dropping coverage. Eliminating coverage could alter your tax burden, and it could have a negative effect on employees’ morale, experts say. “To go to your employees and say we’re throwing you out into the Wild West, go out and find your own coverage … may not go over well, especially [among] older employees and those who will get zero subsidy,” said Hugo Sibrian, CEO of Benefits & Risk Solutions. Bloomberg Businessweek (5/8)