1. ERISA Sec. 514.

2. Mercer, National Survey of Employer-Sponsored Health Plans, 2009.

3. For a good explanation of the law of large numbers, see S.S. Huebner and K. Black, Life Insurance, 10th ed., Englewood Cliffs, NJ: Prentice-Hall, 1982, p. 3.

4. Mercer, National Survey of Employer-Sponsored Health Plans, 2009.

5. Consumer-driven health plan.

6. IRC Section 223 defines a “high-deductible health plan” as having, for tax years beginning in 2011, an individual-coverage annual deductible of at least $1,200 and a family-coverage annual deductible of at least $2,400.

7. California assesses a premium tax on all benefits paid through a minimum premium arrangement.

8. This corporate cash account typically is either a wire transfer institutional account ...

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