SHARE (State Health Access Reform Evaluation)

Evidence-Based Reform

State Health Access Reform Evaluation (SHARE) supports evaluations of health policy reform at the state level to provide an evidence-based resource to inform future state and federal health reform efforts.

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Section 125 Plans in the Post-reform Environment: Issues for Individual Insurance

This brief re-examines whether individual insurance can be paid on a pre-tax basis through a cafeteria plan in light of federal health reform enacted in 2010.