Karen Pollitz
Jennifer Libster
Kevin Lucia
Eliza Bangit
Mila Kofman

Georgetown University
Health Policy Institute

January 2006 

The authors wish to express appreciation to Elizabeth Hadley, Jennifer Hersh, Robert Imes, Lauren Polite, Nadja Ruzica, Jalena Specht, and Nicole Tapay for their work developing the first edition of these guides.

The authors also wish to express appreciation to the staff of the Arkansas Insurance Department and the United States Department of Labor.  Their help was invaluable in our research and understanding of applicable law and policy.  Without them, this guide would not have been possible.  However, any mistakes that may appear are our own.