On the annual San Francisco HCSO filing for 2008, is there supposed to be any duplication in Covered Employee count in subitems in Line E? The instructions appear to say no, so that a Covered Employee in a self-insured plan would only show up in Line E2 rather than E1 (or, if they had a lower-cost HSA or FSA, Line E3). Is that right? I can see why you wouldn't duplicate on E1 and E2, but E3 seems to be separate and so I don't logically understand why you wouldn't start a fresh count for E3.