The Kaiser Family Foundation and the Health Research and Educational Trust have conducted the Employer Health Benefits Survey annually since 1999. The survey was previously conducted by KPMG Peat Marwick from 1991-1998 and by the Health Insurance Association from 1987-1991. The survey tracks trends in employer health insurance coverage, the cost of that coverage, and other topical health insurance issues. Findings are based on a nationally representative survey of public and private employers, including those who respond to the full survey and those who indicate only whether or not they provide health coverage. Firms surveyed range in size from three to more than 300,000 employees.