The easiest plan I ever administered, in my days as a Third Party Administrator, was a one person plan and the same applies to servicing and selling that plan.
But it is unclear how the plan would be administered, how many would qualify, or whether or not it will be limited to basic rate tax payers to ensure it is not criticised for funding those who can more easily meet their childcare costs.
Now, as proof, critics point to a provision in our plan that allows the uninsured and small businesses to choose a publicly sponsored insurance option, administered by the government, just like Medicaid or Medicare.