Note: None of this should be taken as legal or tax advice.
According to the study:
- 42% of small employers offer group health insurance today.
- 57% of those small employers are likely to drop health coverage by 2014.
- 100% of the small employers that are likely to drop health coverage, also said they would continue to provide coverage to employees if a "tax-excluded contribution" solution existed (the tax-excluded contribution solution exists via defined contribution health plans).