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Companies respond by continuing to pass costs onto workers and reducing their prescription drug coverage.
Companies have a hard time getting accurate Social Security numbers for employees' family members.
Republicans had been considering lowering the annual deduction to offset other tax cuts.
Rothification would require people to fund 401(k)s or IRAs with after-tax earnings.
American Benefits Council asks administration to think about the small employers when it takes actions on health-care coverage.
A pilot project last year put more pressure on plan administrators to find former employees—or their beneficiaries.
