[20150826]IN10346_健康保险：小就是新的大.pdf

Health Insurance: Small is the New LargeAugust 26, 2015 (IN10346) | |Annie L. Mach, Analyst in Health Care Financing (amachcrs.loc.gov, 7-7825)BackgroundThe group health insurance market is divided into large- and small-group markets. Historically, employers with 50 or fewer employees were considered small and could purchase health insurance coverage in the small-group market. The Patient Protection and Affordable Care Act (ACA; P.L. 111-148, as amended) expands the definition of small employer to include employers with 100 or fewer employees. States must implement the expanded definition for plan years beginning in 2016 and have the option of implementing the expanded definition prior to 2016.No states have yet implemented the expanded definition. As described in greater detail by the American Academy of Actuaries, the change in the definition has potential implications for employers with 51-100 employees and for current small employers.Potential Implications for Employers with 51-100 EmployeesState and federal requirements do not always apply uniformly to the small- and large-group markets. Employers that move from the large-group market to the small-group market will likely see