Code Internal Revenue Service Joint Comm.
Insurers charge higher active employee premiums to make up the difference.
Some employers, forced to pay the extra expense, may hire fewer workers, increase employee cost sharing, reduce or eliminate benefits, or pay lower wages. Government employers might cut services or raise taxes. Legal fees and court costs add to the total. Presumably, denial of unemployment benefits for gross misconduct strengthens the case for denial of health plan coverage, although the Guide doesn't elaborate. Generally, an offense punishable as a felony is considered gross misconduct, but lesser offenses may also be gross misconduct depending on the circumstances.