Nearly one in 10 U.S. employers plans to drop health coverage for their workers within the next three years, according to a Deloitte study expected to be released shortly, the Wall Street Journal reports.

Between February and April of this year Deloitte surveyed corporate and human resources executives from 560 companies that offer health coverage. 81% of the respondents said their companies plan to continue providing benefits, 9% said their companies are expected to drop coverage in the next one to three years. Ten percent of respondents said they were unsure of their future plans.

The study found that one-third of respondents would drop coverage if:

  • The federal health reform law requires them to provide more generous benefits than they currently offer;
  • A scheduled tax on high-cost plans takes effect in 2018; or
  • The cost of penalties for not providing insurance is less expensive than providing coverage.