Exhibit 8.18 Among Firms Offering Family Coverage and an HSA-Qualified HDHP, Percentage of Firms That Vary Their HSA Contribution for Family Coverage on.

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Exhibit 8.18 Among Firms Offering Family Coverage and an HSA-Qualified HDHP, Percentage of Firms That Vary Their HSA Contribution for Family Coverage on Anything Other Than Number of Dependents, by Firm Size, 2016 * Estimate is statistically different within plan type from estimate for all other firms not in the indicated size category (p < .05). NOTE: Includes firms who vary contributions based on participation in a wellness program, employee contributions, or job classification. SOURCE: Kaiser/HRET Survey of Employer-Sponsored Health Benefits, 2016.