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Small Business coverage
To qualify for small-group coverage, a group must meet the following criteria, and be made up of at least two employees. Please note that small-business owners are counted as employees for group-coverage purposes.
Small Business and 1099
Small businesses (and certain organizations, like non-profits) are generally eligible for group health insurance so long as they can show two or more full-time taxable employees (1099 employees are not considered full-time taxable employees).