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Using Section 125 Premium-Only Plans to Expand Healthcare Coverage by Employers (PDF)
Mathematica Policy Research 
Nov. 26, 2008
4 pages. Excerpt: Section 125 premium-only plans are simple to implement, have minimal filing obligations, lower the cost of health insurance for employees, and may even save employers money. This brief explores how states are expanding the use of these plans to increase access to health coverage.
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