--this has been available as a choice for about three years now.

What I find ridiculous is that a company that could take advantage of this does not. It's a nice tax benefit for the employees--migth even make them feel better about the company--and doesn't cost the company anything.

True, one can't then take the medical expenses deduction on one's taxes, but since the 7.5% of total income threshold is not met by many people who are employed in companies big enough to have comprehensive coverge anyway, that's pretty much of a wash. Although, to be fair, I think that 7.5% level is too high and arbitrary, and this would become an issue if it were set more properly lower.

Kmeb's point about long-term disability is important, as that's a situation that involves possible income at a later date, and in that situation there are pro and con implications about paying with pre-tax dollars. But I can't see the downside for almost anyone for paying employer-sponsored insurance premiums with pre-tax monies under current regulations.