"Rather than sponsoring its own group health plan for employees, can an employer reimburse employees' premiums for health care coverage that they have obtained elsewhere? ... Wait, I thought the IRS allowed employers to reimburse employees' premiums under some individual health care plan without the reimbursement being taxable to the employee? ... Are there any exceptions under which an employer could reimburse its employees' premiums for health care coverage not being offered by that employer? ... If an employer agrees to pay the COBRA premiums of a (now former) employee following that employee's termination of employment (through, for example, a severance agreement), would that type of arrangement trigger any excise taxes? ... Can an employer offer its employees a higher salary if they agree not to enroll in the employer's group health plan? ... Can an employer provide higher health care premium subsidies to company executives than it provides for its rank and file employees?"