Can we split up our company to avoid the 100-employee threshold?

Q:  “Our company is comprised of three different retail stores (different store names and products) all are under one tax ID number. We're teetering at 104 full-time employees. There are so many tax incentives and grants given to companies with fewer employees, and health care reform will be affecting a company our size. Would we be able to break the company into three different tax ID numbers in order to reap the benefits smaller companies receive? For example, in January there are wellness program grants being given to employers implementing wellness initiatives with under 100 employees. I would love to have funds to implement such a program but I'm not about to encourage cutting staff.” -- A., Illinois