By John S. McClenahen The high cost of coverage remains the primary reason that many small business owners don't offer health insurance to their employees. The most recent National Small Business Poll from the Washington, D.C.-based National Federation of Independent Business shows just 48% of small businesses offer health insurance. Of those employers not offering health care, 65% of those surveyed say high cost is the major reason they don't provide coverage. Another 31% of small business owners contend that setting up and funding a health insurance plan is too complicated. The poll involved 750 employers, with interviews being conducted between April 30 and May 29 of this year.