GAO-03-1133, Private Health Insurance: Federal and State Requirements Affecting Coverage Offered by Small Businesses

September 2003 Private Health Insurance: Federal and State Requirements Affecting Coverage Offered by Small Businesses Most employees in the U.S. have health coverage through employers. Small businesses with fewer than 50 employees, however, are less likely to offer coverage than larger businesses. Many say they cannot afford it. When they do provide coverage, small businesses typically purchase insurance policies, while larger businesses are more likely to use their own funds to pay for some of their employees' health care, a practice known as self-funding. One proposal to make health coverage more affordable for small businesses would establish Association . . .