To help small business owners navigate health insurance waters, a number of Web sites offer tips on selecting a plan for employees, and keeping insurance costs in line:

¢ Health Insurance In-Depth (www.healthinsuranceindepth.com/ group-health-insurance.html) explains how health insurance works, and how to design a health insurance plan.

¢ Insure.com (info.insure.com/business/grouphealth/ faq/index.html) provides frequently asked questions on small business group health insurance.

¢ Small Business Medical Insurance (www.small-business-medical-insurance.com/ health-insurance-information/index.htm) offers insights on small business health insurance benefits, and more.

¢ U.S. Department of Labor (www.dol.gov/ebsa/Newsroom/ ltrhealthinsurancetips.html) offers key health insurance tips for small business owners.

In addition, many state and local governments also feature small business health insurance tips, advice and guides through small business links on their Web sites.