mr. vaughn. i will just tell you that my very first job at age 16 was with burger king back in madison heights, michigan, in 1980. >> that's great. thank you. >> thank you again for your testimony. at this moment, i would like to introduce mr. william dennis. mr. dennis is senior research fellow at the national federation of independent business. federation of independent business. he has directed the nfiv's research foundation since 1976. welcome, and you have five minutes to present your testimony. thank you. >> chairman, mr. altmayer representing kingston. last weekend they released a study called small business and health insurance one year after the release of ppaca. what i would like to do is release the results of that study since it's relatively current and relative to what we're talking about today. first of all, to be sure we understand who was included in this, we surveyed only people that were under 50 -- excuse me, small employers who only had 50 or fewer employees. it was a national

mr. vaughn.will just tell you that my very first job at age 16 was with burger king back in madison heights, michigan, in 1980. >> that's great. thank you. >> thank you again for your testimony. at this moment, i would like to introduce mr. william dennis. mr. dennis is senior research fellow at the national federation of independent business. federation of independent business. he has directed the nfiv's research foundation since 1976. welcome, and you have five minutes to present your testimony. thank you. >> chairman, mr. altmayer representing kingston. last weekend they released a study called small business and health insurance one year after the release of ppaca. what i would like to do is release the results of that study since it's relatively current and relative to what we're talking about today. first of all, to be sure we understand who was included in this, we surveyed only people that were under 50 -- excuse me, small employers who only had 50 or fewer employees. it was a nationally

vaughn? >> good afternoon. good afternoon, mr. chair, members of the board. as mr. ford has mentioned, a management audit of each of the sfmta divisions was requested by the board of supervisors in 2010. mr. ford and his office and also the city services auditor from the controllers selected sustainable streets as the first of the divisions to be audited. to be followed each year by another division within the agency. the audit set out to assess five areas. one, how well the division maintains the city and county of san francisco's traffic markings, signals, and signs. compliance with major contracts with basic city contracts. whether the division prevents scheduling conflicts. and whether the division's off street model is advantageous to the city. finally, the adequacy of the division's performance measures. the auditors' staff has been working very closely with my divisions. i want to thank them for their diligence and also their spirit of collaboration. and i think a lot of the results that come out of this audit would be very useful in helping us to do great me

mr. lankford: this bill was introduced by representative nunnelee to recognize the facile i have to the united states postal service located in iuka, mississippi, as the sergeant jason w. vaughn post office. it was reported from the committee on government oversight and reform on april 2. i yield as much time as he may consume to mr. nunnelee. the chair: the gentleman -- the speaker pro tempore: the gentleman is recognized. mr. nunnelee: i'm honored to rise in me noirm -- in me moyer yam -- in me moyer yam -- in memoriam of sergeant jason w. vaughn. he was only 29 years old. sergeant vaughn was killed in action on may 10, 2007, when a roadside bomb exploded near his vehicle in iraq during operation iraqi freedom. he joined the army in 2002. sergeant vaughn first served in iraq from november of 2003 until 2004. in fact, he was serving his second tour of duty when he was killed in action. he was the recipient of the army good conduct medal, the national defense service medal, the global war on terror expeditionary medal and the global war on terror service medal. sergeant vaughn was buried with full military honors at oak grove, cemetery in iuka, mississippi, on may 19, 2007. h

mr. vaughn. and my last question -- i have two questions, actually, for professor jost. if the forthcoming mandates minimum essential benefit package requires employers to offer a base amount of coverage, that package will undoubtedly exceed the coverage that the small businesses currently offer, aren't the premiums likely to increase for the employer or the individual or both? >> i'd like to refer to a study that was published last month by the urban institute in which they projected that the firms for small employers, average employer contribution per person covered would in fact decrease by 7.4% after the affordable care act is fully implemented. and the reason for that is the exchanges. right now small employers have to deal with individual insurance companies, and they don't have the economies of scale large employers do. they often have risk pools that are less favorable than large employers, and they're on their own. even if they get a good rate this year, they could be canceled next year or they could get a higher rate next year. in the exchanges, their business