The old employee health care cost pass-along is going to heat up considerably this year. And guess who's getting the blame for it? Yep, the Patient Protection and Affordable Care Act.

At least that's the consensus from an in-depth survey of 96 corporate CFOs executed by Deloitte Consulting. Respondents told Deloitte they'll be asking employees to kick in more for company coverage and, when asked why they have to, they're going to point to Obamacare as the cause.

Health insurance trends were just part of this much broader survey. In general, the companies sampled are optimistic about 2014 and seem to feel their employers have done a good job of getting the ship in shape for this year. While they are forecasting relatively low sales increases in 2014 vs. 2013, earnings expectations actually increased slightly, and 54 percent expressed "rising optimism" about quarterly returned compared to 42 percent last quarter.

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Dan Cook

Dan Cook is a journalist and communications consultant based in Portland, OR. During his journalism career he has been a reporter and editor for a variety of media companies, including American Lawyer Media, BusinessWeek, Newhouse Newspapers, Knight-Ridder, Time Inc., and Reuters. He specializes in health care and insurance related coverage for BenefitsPRO.