Using payroll deduction to shelter individual health insurance from income tax.

ABSTRACT:

Objective

To assess the impact of state laws requiring or encouraging employers to establish "section 125" cafeteria plans that shelter employees' premium contributions from tax.

Data sources

Available descriptive statistics, 65 key-informant interviews, and relevant documents in study states and nationally, 2008-2009.

Study design

Case studies were conducted in Indiana, Massachusetts, and Missouri--three states adopting laws in 2007. Descriptive quantitative information came from insurers, regulators, and surveys of employers. In each state, 15-17 semistructured but open-ended interviews were conducted with insurance agents, insurers, government officials, and third-party administration firms, and 29 informed sources were interviewed from a national perspective or ot

SUBMITTER: Hall MA 

PROVIDER: S-EPMC3037787 | biostudies-literature | 2011 Feb

REPOSITORIES: biostudies-literature