Karen Pollitz
Jennifer Libster
Eliza Bangit
Kevin Lucia
Mila Kofman

GEORGETOWN UNIVERSITY
Health Policy Institute

January 2006 

The authors wish to express appreciation to Elizabeth Hadley, Robert Imes, Stephanie Lewis, Lauren Polite, Jalena Specht, Nicole Tapay and Nadja Ruzica for their work developing earlier editions of these guides.

The authors also wish to express appreciation to the Ohio Department of Insurance 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.