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I think C is better because:
for passing on the bulk of these costs to their employees through assigning bigger contributions for workers in top salary brackets but offering some relief to worker
it should have 'but' here as the 2 bold ones above have contradicting meaning.
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it boils down to C n D :

1st Split : employers are adopting a tiered system..........,,,, WHY are they adopting ? They must be having some rationale/intent :INTENT , INFINITIVES rush in 2 fill the vaccum

TO outweighs FOR

2nd split : How are they going to pass on these costs ?

By X.........AND.........Y ( X n Y should be Parallel )

X : Assigning , Y : Offering

D : by assigning bigger contributions to workers..............AND............. offering some relief to workers (Parallelism Intact )

Thus Infinitive n Parallelism allows to zone in on D ; my take.
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getgyan
With health care costs climbing even higher during this enrolment season, more employers are adopting a tiered system for passing on the bulk of these costs to their employees by assigning bigger contributions to workers in top salary brackets and to offer some relief to workers who make less money.

A. for passing on the bulk of these costs to their employees by assigning bigger contributions to workers in top salary brackets and to offer some relief to workers
B. to pass on the bulk of these costs to its employees by assigning bigger contributions to workers in top salary brackets and by offering some relief to workers
C. for passing on the bulk of these costs to their employees through assigning bigger contributions for workers in top salary brackets but offering some relief to workers
D. to pass on the bulk of these costs to their employees by assigning bigger contributions to workers in top salary brackets and offering some relief to workers
E. to pass on the bulk of this costs to their employees by assigning bigger contributions to workers in top salary brackets and by offering some relief to workers

Between C and D, I would say D is the answer. In C, for passing on sounds unidiomatic. More importantly, employers want to pass on the bulk of the health care costs to all employees, whether they earn high or low salaries. The contrast brought about by the use of but, I think is incorrect.
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gamelord
I think C is better because:
for passing on the bulk of these costs to their employees through assigning bigger contributions for workers in top salary brackets but offering some relief to worker
it should have 'but' here as the 2 bold ones above have contradicting meaning.

"for passing" on the bulk of these costs to their employees through assigning bigger contributions "for workers" in top salary brackets but offering some relief "to workers"

"for passing" and "for workers" are unidiomatic.
"to workers" is correct. (for reasons well explained by skmskm)

:-D
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guys I have one more question. In E has the parallelism been maintained "by X and by Y" OR is it "BY X AND Y". Is there a rule of some sort.
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mohnish104
guys I have one more question. In E has the parallelism been maintained "by X and by Y" OR is it "BY X AND Y". Is there a rule of some sort.
D. to pass on the bulk of these costs to their employees by assigning bigger contributions to workers in top salary brackets and offering some relief to workers
E. to pass on the bulk of this costs to their employees by assigning bigger contributions to workers in top salary brackets and by offering some relief to workers.

The bulk of the costs to the employees is being passed by two things--
[1]assigning bigger contributions to workers in top salary brackets and
[2]offering some relief to workers.
So these two equivalent things need to be parallel.

The //m construction is BY{ (-ing).....AND. (-ing)... }
It is also right to say BY ......AND BY.....

But not to say{ ......and by.....} Wrong
Thats why you are always asked to look for //m from right to left.

Hope this is clear
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