[Excerpt] This report uses data from the Survey of Income and Program Participation (SIPP) to examine the characteristics of people with employer-provided health insurance coverage as well as characteristics of employers that offer health insurance. This documentation of the current distribution of employment-based health insurance coverage across socioeconomic characteristics is needed to establish the changes associated with recent health care legislation. The report is composed of two sections. The first section provides a brief overview of historical trends in employer-provided coverage rates by source of coverage as well as the reasons for nonparticipation in health insurance from 1997 to 2010. The second section focuses on data collected in 2010 and describes health insurance offer and take-up rates by employee and employer characteristics. In addition, the report describes the insurance status of workers not participating in an employer’s plan and the reasons for nonparticipation.