Employment-Based Health Coverage and Health Reform: Selected Legal Considerations

Staman, Jennifer ; Liu, Edward C.

Library of Congress. Congressional Research Service.

关键词: Health policy;    Health care reform;    Health insurance;    Employee health benefits;    Health policy - Law and legislation;   

RP-ID  :  R40635
RP-ID  :  R40635_2009Jun12

美国|英语

来源: UNT Digital Library

【 摘 要 】

It is estimated that nearly 170 million individuals have employer-based health coverage. As part of a comprehensive health care reform effort, there has been support (including from the Obama Administration) in enacting comprehensive health insurance reform that retains the employer-based system. This report presents selected legal considerations inherent in amending two of the primary federal laws governing employer-sponsored health care: the Employee Retirement Income Security Act (ERISA) and the Internal Revenue Code (IRC).