Defining ‘‘Health’’ Insurance in Kaiser Family Foundation’s Employer Health Benefits Survey

In a recent article in the Data Points section of this journal, Foster (2014) compared three sources of employee benefit data: 1) Employer Costs for Employee Compensation, published quarterly by the U.S. Bureau of Labor Statistics (BLS); 2) Employee Benefits Survey (EBS), published annually by the BLS; and 3) Employer Health Benefits Survey, published annually by the Kaiser Family Foundation (KFF). All three of these publications report health insurance cost data, which is used by some analysts in projecting the value of lost health coverage, especially in the absence of actual cost information for specific insurance coverage.