According to an August 2005 study titled “Cost of Employee Benefits in Small and Large Businesses,” by the Small Business Administration, companies of all sizes have reduced the availability of health insurance to their employees due to the growing costs associated with benefits in recent years. The weighted average cost of health insurance premiums per enrolled employee is relatively high for the smallest companies (fewer than 10 employees) and declines as company size increases (25 to 99); it rises again for the largest companies (more than 1,000 employees). Small companies experienced a faster increase in health insurance premiums than large companies did during the period from the mid-1990s through 2002. www.sba.gov.