Notes from the Citrust fields

Maybe! A business can establish a small group health plan so long as they have: at least  two households  in the group  that are either W2s  or  owners. Owners don't have to be W2s, and they don't need to be listed on a DE9C, the quarterly payroll tax report (but owners may need to provide proof of ownership). So, that means that a business with no employees but at least two owners (who aren’t married to one another) would be eligible for a small group plan. - YES . Or, a bus

"Employees will always take more money if you offer it. But pay alone isn’t necessarily all it takes to attract and keep good employees....