Sam’s Club says it has started marketing a defined contribution health insurance program for employers.[@@]

The program, developed by Extend Benefits Group L.L.C., Salt Lake City, Utah, offers employers a menu that includes health carriers selling individual health insurance in each state.

Employers that adopt the program can contribute “tax-free dollars” to help employees buy the individual coverage, according to Sam’s Club, a unit of Wal-Mart Stores Inc., Bentonville, Ark.

Sam’s Club says the program offers at least 1 health coverage option for all 50 states.

Information about whether the Sam’s Club program will offer any simplified underwriting or guaranteed issue options was not immediately available.