In recent years, smaller organizations have pursued self-funding. A typical rule of thumb is that a business should have at least 100 covered lives to effectively self-fund; however, organizations with roughly 30 employees have recently chosen to self-fund. Any organization that provides health benefits and is willing to fulfill the legal and fiduciary responsibilities of self-funding can pursue this option. Data analysis is essential to discover whether self-funding is a wise choice for your health benefit plan.