Employer Self-Insurance Decisions and the Implications of the Patient Protection and Affordable Care Act as Modified by the Health Care and Education Reconciliation Act of 2010 (ACA)

Abstract

This report examines incentives for small firms to self-insure resulting from the Patient Protection and Affordable Care Act as amended by the Health Care and Education Reconciliation Act of 2010 (ACA) and considers the consequences of self-insurance for health plan enrollees. The study also uses the COMPARE microsimulation model to estimate how ACA will influence decisions to self-insure.