The proportion of companies in the United States offering health insurance coverage has fallen in the last five years, a decline driven primarily by small firms. Among those small firms that still offer coverage, an increasing number are offering plans with higher deductibles. Using national Medical Expenditure Panel Survey (MEPS) data for 1997–2003, this project will analyze differences in the extent and quality of insurance coverage among firms of different sizes, focusing on the relationship of coverage to wages and other benefits, such as pensions, paid sick leave, and paid vacation. The researchers will also develop new estimates of "underinsurance" based on health status, income, firm size, and comprehensiveness of health coverage. These findings will enable the project team to assess the potential impact of new legislative proposals for covering uninsured workers.