All Employees Must be Offered Insurance

75% Employee Participation

50% minimum participation

Employer is the plan administrator "problems"

Employer must provide and

self administer COBRA

Limited Employer Budget Control

COBRA has higher premium to employee

COBRA ends after 18 months

Can offer to only select individuals

No minimum participation requirements

No minimum contribution amount

Broker is plan administrator

Employer is out of involvement

100% tax deductible IRS Pub 15b

More employer budget control

No premium increase after employment termination

Employee controls when plan ends