I'd greatly appreciate thoughts on this one. In my state, to qualify for a small group health plan, a company must have at least two eligible employees. An organization wishes to cover only one of its several employees. They have been told that all they need to show a carrier is that they have two or more full-time eligible employees. But they do NOT have to prove that they have actually offered the coverage to these employees. The broker feels this is a loophole to meet the requirement for minimum eligibles and still buy coverage for only one employee. On the surface, this sounds like it could be legit even if a bit shady. Is this true? And if it is indeed not legit, what potential liability might the organization face from the carrier (refusal to cover?) and the other employees (demand coverage?). Thanks very much.