I know I'm very late to the party, but I've been doing some reading on the not-so-new changes regarding the inability of small employers to reimburse their employees for health insurance premiums. The topic just came up at work, so I started looking into it for the boss. I got excited when I read that a cafeteria plan would do the trick, but then that's been ruled out, too?! Since this all started a couple of years ago, it seems no one has figured out a sure-fire way for a small employer to help out his employees aside from adding more taxable money to their income and saying "use it for health care if that's what you want." I feel like I must be missing something. Perhaps I'm not reading the right articles?