Karen Pollitz
Mila Kofman
Eliza Bangit
Kevin Lucia
Jennifer Libster

GEORGETOWN UNIVERSITY
Health Policy Institute

November 2004

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

The authors also wish to express appreciation to the staff of the Oregon Insurance Division 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.