Also, to concur with QQQ's earlier post, I should also point out that I once turned down a pretty good job offer based on the fact that the employer was firmly against offering a health plan.

MSAs are fine and good, but what's an employee who's making 30K going to do if his or her child, spouse, etc. develops cancer or needs major surgery?

Ask anyone who's needed medical treatment and didn't have insurance if they were treated the same way on an ER visit or upon being admitted to a hospital.

Before a Dr. even looks at you, they want to figure out how they're going to be able to get paid for their services.

In short.....Health insurance sucks to have to buy, but it's a neccessary evil.