Excerpt: The amount of the [tax] credit [in some cases] is based on a percentage of ... the amount of nonelective contributions the employer would have paid under the arrangement if each such employee were enrolled in a plan that had a premium equal to the average premium for the small group market in the state (or in an area in the state) in which the employer is offering health insurance coverage.... [Rev. Rul. 2010-13] provides a table setting forth the average premium for the small group market in each state for the 2010 tax year[.]  MORE >>