Why attorneys are a different health insurance buyer
Most attorneys earn well above the 2027 premium tax credit cutoff of $63,840 for a single person or $132,000 for a family of four, so they pay the full premium. Because the subsidy no longer applies, the useful questions are which network covers the doctors and hospitals you want, and how much of the premium you can deduct.
How you practice changes your options more than your income does. An associate on a firm plan, an equity partner paid on a K-1, a solo practitioner and in-house counsel each have different paths. Attorneys also move between these roles more than most professionals, and each move is a chance for a coverage gap.
Your options by practice type
| How you practice | Typical options | What to watch |
|---|---|---|
| Associate or in-house counsel (W-2) | Employer group plan; spouse's plan | Network breadth for family members in other cities |
| Equity partner (K-1) | Firm group plan; individual PPO or EPO; ICHRA if the firm offers one | Premiums for partners are handled as guaranteed payments, not tax-free like an employee's |
| Solo or two-attorney firm | Individual plan; small-group plan once you have a W-2 employee; bar-sponsored plans where offered | Small-group rules need at least one non-owner employee in most states |
| Between firms or opening a practice | COBRA; individual plan through a Special Enrollment Period | COBRA keeps your exact network but is often the most expensive option |
Some state and local bar associations sponsor health plans or arrange member pricing through an association or exchange. They are worth pricing, but compare the network and the renewal history, not just the first-year premium, against individual PPO and EPO plans in your county.
What 2027 coverage costs without a subsidy
For 2027 the national average benchmark Silver premium for a 40-year-old is $704 a month (KFF analysis of CMS data). Using the federal age curve, full-price benchmark Silver coverage averages about:
| Household | Benchmark Silver, national average |
|---|---|
| Single attorney, age 45 | $795/month |
| Two adults age 45 + two children | $2,434/month |
| Couple, both 55 | $2,457/month |
Gold and broad-network PPO plans usually cost more than the benchmark Silver plan, and prices vary widely by county. These are planning numbers, not quotes.
The deduction that does the work
If you are self-employed or a partner, the self-employed health insurance deduction lets you deduct premiums for yourself, your spouse and dependents above the line. It is limited to your net self-employment earnings and is not available for any month you were eligible for a subsidized employer plan, including through a spouse. It reduces income tax but not self-employment tax.
Pair an HSA-eligible plan with the deduction and the numbers improve again: for 2027 you can put up to $9,000 (family) or $4,500 (self-only) into an HSA, deductible now and tax-free when used for medical costs.
What to look for in an attorney's plan
- Network depth over plan type. A broad EPO can beat a narrow PPO. Check your doctors, the hospital you would use for surgery and any academic medical center you might need.
- Coverage when you travel. If you try cases or take depositions in other states, confirm how the plan handles non-emergency care away from home.
- Mental health access. Check whether therapists you would actually see are in network, not just listed.
- Renewal stability. Association and small-group plans can re-rate as the group changes; ask for renewal history.
- Clean transitions. When you leave a firm, line up the new plan's start date before the old coverage ends.
Frequently Asked Questions
Sources: IRS Rev. Proc. 2026-26 (2027 premium tax credit table) and Rev. Proc. 2026-24 (2027 HSA limits); 2026 HHS poverty guidelines; KFF, 2027 average benchmark premiums. Premium figures are national averages for planning, not quotes. Tax rules depend on your situation; confirm with your tax advisor.