In his article he defends all of the choices he made for the COTI calculation. 100% of the premium is used because most people in 1980 paid for the whole thing

In his article he defends all of the choices he made for the COTI calculation. 100% of the premium is used because most people in 1980 paid for the whole thing themselves. I guess it raises the question that the institution of employer sponsorship allowed the costs to balloon, but that is a whole different discussion.