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With the impending approach of the year 2000, the author considers the evolution of health benefits over the last few decades and the forces that are bound to affect health benefits for the small employer in the next millennium. This article suggests that it will be necessary to spread the cost of health care as well as other reform initiatives in order to make it possible for small businesses to have a greater voice as well as an equal share in health benefits, particularly considering that the majority of Americans work for small employers.  相似文献   
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