This report examines trends in health benefits among small employers from 1996 to 1998. Findings are based on national surveys of small businesses. The small employer survey included 1,581 randomly selected firms with 99 or fewer workers and was conducted between June and August of 1998. The large employer (200 or more workers) survey was conducted between January and March of 1998 with 1,583 firms. The large employer survey has been conducted annually since 1991 by KPMG. A summary of findings is available separately (#1463).
