Note that this rule doesn't apply to the very large employers that self-insure. Refer to: https://fas.org/sgp/crs/misc/R42735.pdf https://fas.org/sgp/crs/misc/

Note that this rule doesn't apply to the very large employers that self-insure. Refer to: https://fas.org/sgp/crs/misc/R42735.pdf https://fas.org/sgp/crs/misc/R42735.pdf