Q. What is the average premium for the small group market in a state (or an area within the state)?
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The average premium is determined by the Department of Health and Human Services (HHS). Revenue Ruling 2010-13 sets forth the average premium for the small group market in each state for the 2010 tax year . For the 2010 tax year, HHS may provide additional average premium rates for the small group market for areas within some states (sub-state rates). These additional sub-state rates will be published by the IRS and will not be lower than the applicable rate for each state that is set forth in Revenue Ruling 2010-13.
