The Annual Social and Economic Supplement to the Current Population Survey (CPS ASEC) was recently redesigned to address concerns over validity of health insurance estimates. In particular,research has shown that the calendar year estimates of the uninsured are higher than found in other surveys and that estimates actually reflect a mixture of current and past year coverage. The redesigned instrument was fielded in a CPS Content Test in March 2013. Among the changes to the CPS ASEC content, the redesign introduced questions about employer health insurance benefits and reasons for nonparticipation in an employment based health plan.These questions are the focus of this paper and are of particular interest given potential changes in the employment based health insurance market introduced through the 2010 Affordable Care Act (ACA). In particular, the ACA may lead to changes in the rates of employer sponsored health insurance offers and take up (CBO,2010).