Employment-Based Health Coverage and Health Reform: Selected Legal Considerations

Source: Jennifer Staman, Edward C. Liu, Congressional Research Service, R40635, June 12, 2009

From the summary:
It is estimated that nearly 170 million individuals have employer-based health coverage. As part of a comprehensive health care reform effort, there has been support (including from the Obama Administration) in enacting comprehensive health insurance reform that retains the employer-based system. This report presents selected legal considerations inherent in amending two of the primary federal laws governing employer-sponsored health care: the Employee Retirement Income Security Act (ERISA) and the Internal Revenue Code (IRC).

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