CMS (Centers for Medicare & Medicaid Services) is the U.S. federal agency that administers Medicare, Medicaid, and the Children's Health Insurance Program. 

• Small businesses that do not offer health benefits.

• Any business struggling with annual increases in premiums.

• Large companies who want to stop spending so much on health benefits but don't want to lose workers or risk employees being sick and uninsured."

Note: None of this should be taken as legal or tax advice.

The average monthly individual health insurance premium in the United States in 2010 was $215 per person.  The average group health insurance monthly premium for a single employee in 2010 was over $420, while the average group health insurance monthly premium for a family approached $1,200 (See Kaiser 2010 Employer Health Benefits Survey).