At least one sector of American business won’t suffer substantial losses from the skyrocketing costs of ObamaCare: big insurance companies. First, $1.07 trillion will come their way either directly or indirectly over the next 10 years to help reduce premiums for lower income people. Unfortunately, the machinery to pay those subsidies isn’t quite ready for implementation yet, so smaller companies may suffer untenable losses. Second, a section of the ACA about which Barack Obama has remained mute guarantees insurers a 75% reimbursement for all their losses that exceed 102% of their planned annual outlays. This subsidy will last three years, after which insurers are expected to raise rates as they see fit. The government will pay this largesse out of ObamaCare’s $63 billion annual “Belly Button Tax” assessed on almost every insured belly button (including dependents). And they said ObamaCare couldn’t work.