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Employer Defined Contribution Premium Strategy. Bear in mind that the objective market is small undertaking. The number of employees is at 30 or less. Regarded as interesting cohort. The employer incurs no penalty tax for possessing coverage due to their employees. (Look up the formula for penalties: typical mistakes example given is 51 employees, wherein the penalty is computed as 51 minus 30 times $2000/year. It similar that 30 minus 30 = two. No penalty." Play or pay" does not apply at it level. High quality.