My dad's in a similar boat, both with renters and 3 fast-food franchises. He told me Sunday, "well, I can't afford to buy all my employees health insurance policies, so I'll just have to pay the penalty.....but I sure as hell ain't eatin' it. They can all take an 8% pay cut, or 8% of them can lose their jobs, I don't give a shit." Three sandwich shops may sound like he's a rich guy, but his wife ends up bouncing from store to store making sandwiches and working the register. After that, she has to do all the managerial stuff like payroll and ordering supplies. All three restaurants combined still probaby make less than I do as a beat cop.