An employer will probably want to provide his or her employees with health benefits, and must find and secure benefits that fit the business and best serve employees. Health benefits include insurance coverage and ancillary benefits, such as retirement, disability, and life insurance. Cost of benefits is of great concern to business operators, and generally they will try to minimize these costs. The cost of coverage will be paid in whole or in part by the employer. Generally, the cost to employees is less than the cost of health coverage outside the group would be. Most employers are not legally obligated to offer health benefits to employees. At the same time, health benefits are valuable to employees and even considered the most desirable benefit of all. Health benefits are also highly motivational to employees, helping to attract and retain good employees. Some employees will even sacrifice pay in exchange for good benefits. Plan contributions are also tax deductible for a business, helping to make them more affordable. Unfortunately, benefits generally cost more for a small business operator than a large corporation. Administration of benefits is required, and administrative costs for a small business are also prohibitive. Legal compliance is also necessary in the administration of benefit plans, and so a business may incur legal fees. Employee health plans will generally be group plans. Coverage is provided to employees and their qualifying dependents.