Health insurance for solo attorneys: bar plans vs the marketplace

• 863,700lawyer jobs in the U.S. in 2025, per the Bureau of Labor Statistics
• 11%of lawyer jobs are held by self employed workers, BLS reports
• $159,670median lawyer pay in May 2025, well above the $63,840 subsidy line for a single person

What bar association health plans really are

Many state bars and voluntary bar associations advertise health insurance as a member benefit, and they are not all the same product. Three examples show the range:

• A private exchange. The Florida Bar's member insurance program describes a private insurance exchange where members shop individual and family plans that meet ACA coverage rules and can qualify for government subsidies, plus separate group options for firms with employees.
• A plan built for solos. In 2026 the Illinois State Bar Association announced a health plan for individual and solo practitioner members, offered through outside partners, with enrollment open monthly.
• A group plan for firms. Some bar associations offer group coverage that a firm can join when its attorneys are members, which is really small business insurance.

Federal rules in this area have shifted. A 2018 Labor Department rule that let sole proprietors join association health plans was struck down by a federal judge in 2019, and the department formally rescinded it in 2024. That history is why you should ask exactly what you are buying.

Questions to ask about any bar plan

• Is this an ACA compliant individual plan, and does it cover pre existing conditions with no health questions?
• If it is sold outside the official marketplace, can I still get a premium tax credit if my income drops? Credits only apply to plans bought through the marketplace.
• Is the network the same as the carrier's marketplace network, or different?
• Is the premium lower than the identical plan on the marketplace? Federal rules (45 CFR 156.255) require a marketplace plan's insurer to charge the same premium whether you buy through the exchange, directly from the insurer or through an agent.
• What happens to my coverage if I leave the association?

If the answers are good, a bar program can be a perfectly fine way to buy. If it is just the marketplace with a bar logo, you lose nothing by comparing it against every other plan in your county.

The marketplace at a lawyer's income

For 2027 coverage, marketplace tax credits stop at 400 percent of the federal poverty line: $63,840 for a single person and $132,000 for a family of four. The Bureau of Labor Statistics puts median lawyer pay at $159,670, so an established solo is usually paying full price. The enhanced credits that used to cap premiums for higher earners expired at the end of 2025.

Full price still buys real coverage, and the marketplace is still where most individual plans are sold. What changes is how you shop. When there is no subsidy to chase, you are comparing networks, deductibles and out of pocket maximums at their true cost. In many Florida and Texas counties I track, the cheapest gold plan costs less than the benchmark silver plan before subsidies, which is a quirk worth checking on my county plan data. Floridians who want a PPO should know that in every Florida county I track, all marketplace PPOs for 2026 come from a single carrier. My Florida PPO page covers that.

Two exceptions to the full price rule. First, a new solo practice often shows a small net profit in year one, and HealthCare.gov says self employed people report income after business expenses, so you may qualify during your launch year. Second, if you are a younger lawyer with modest billings, check. My subsidy calculator gives you a quick answer. Estimate carefully, because starting with 2026 coverage there is no cap on repaying excess credits.

Leaving a firm

If you are leaving a firm to hang your own shingle, losing the firm's plan gives you 60 days to enroll in a marketplace plan, and you can apply up to 60 days before your last day. COBRA is also available from firms with 20 or more employees at up to 102 percent of the full premium, according to the Department of Labor. My guide to coverage between jobs shows how to compare the two.

Deducting your premiums

As a sole proprietor or single member LLC showing a profit, you can generally deduct premiums for yourself and your family on IRS Form 7206. The IRS limits: no deduction for any month you were eligible for a subsidized employer plan, including through your spouse, even if you declined, and the deduction cannot exceed your net earnings from the practice. If you practice through an S corporation and own more than 2 percent, the IRS says the firm reports your premiums as wages on your W-2, and you then take the deduction. An HSA paired with a bronze plan adds another tax advantage, since bronze plans are HSA eligible starting in 2026. Here is how an HSA plan works.

When you hire a paralegal or associate

A firm with no employees other than owners and spouses cannot use the small business SHOP program, so a true solo buys individual coverage. Once you have staff, you can choose a small group plan, a QSEHRA if you have fewer than 50 full time employees and no group plan (up to $6,450 self only or $13,100 family for 2026), or an ICHRA. In most setups the owner of a sole proprietorship, partnership or S corporation is not treated as an employee for these reimbursement plans, so they cover your team while you keep your own deduction. I walk through it in ICHRA explained, and my page for business owners with no employees covers the solo stage.

My honest take

If your spouse has good employer coverage, joining it is usually the cheapest answer, and you do not need me. If you are covering yourself, get a bar plan quote and a marketplace comparison side by side, then pick on network and total cost. I'm Carson Hornish, an independent broker licensed in 31 states (see which), and my help costs you nothing. Here is why a broker is free.

Common questions