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Employer Defined Contribution Premium Strategy. Keep in mind that the point market is small line of work. The number of employees is situated at 30 or less. Now you have an interesting cohort. The employer incurs no penalty tax for a lot of coverage regarding their employees. (Look up the formula for penalties: the common example given is 51 employees, wherein the penalty is computed as 51 minus 30 times $2000/year. that 30