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      The policy owner is the guarantee and he or she will be the person who will pay for Kohler mendota cast iron tub the policy. Thus, "discrimination" against (i.e., differential treatment of) potential insureds in the risk evaluation and premium-setting process is a necessary by-product of the fundamentals of insurance underwriting. According to the Centers for Medicare and Medicaid Services, nearly 100% of large firms offer health insurance to their employees.[24] Costs for employer-paid health insurance are rising rapidly: since 2001, premiums for family coverage have increased 78%, while wages have risen 19% and inflation has risen 17%, according to a 2007 study by the Kaiser Family Foundation.[25] However, in a 2007 analysis, the Employee Benefits Research Institute concluded that the availability of employment-based health benefits for active workers in the U.S