If you're looking for high volume voluntary health insurance product sales, you'll be knocking on the doors of the largest U.S. employers. But, if you want to sell to companies that truly value voluntary products, you might want to create a list of smaller employers.

That's what Eastbridge Consulting Group found while conducting surveys for its U.S. State ESI and EPI Data for 2012 report. Eastbridge also broke the 10 states with the highest penetration of voluntary sales, and the 10 with the lowest.

When companies are compared by number of employees, the largest employer segment (2,500 employees or more) represents the largest total dollar market for voluntary sales ($1.9 billion in 2012). However, size quickly fades as a factor.

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