Eligibility for Small Group (summary)
2-50 eligible people (w2, partners, sole proprietors, corporate officers...not 1099) can include part-time or not.
75% of eligible people must go with the plan.
Employer must pay at least 50% of employees premium.
Plans are guaranteed issue... regardless of health.
Premiums by employer are 100% tax deductible.
Employers can pay as little as 50% of the employees premium.
Can offer choice of plans to each employee.