One reason employers offer health care is that it is a tax-free benefit.

Over five years," Mr. Roth said, "a typical welfare family receives more than $50,000 in tax-free benefits.

He has since received tax-free benefits, currently $4,499 every 28 days.

At the same time, he said, demand should continue to be strong because of the tax-free benefits of municipal bonds as new tax laws take effect.

It allows employers to loan cycles and cyclists' safety equipment to employees as a tax-free benefit.

The cost to the employer-and the tax-free benefit to the worker-would remain the same.

"The younger the couple, the greater the tax-free benefit."

During life, the partners generally do not qualify for such tax-free benefits as employer-sponsored health insurance that spouses routinely receive.

There was no tax-free benefit for transit commuting.

Otherwise it will lose its eligibility for tax-free benefits.