Exhibit 8.15 Distribution of Covered Workers with the Following Annual Employer Contributions to Their HRA or HSA, for Family Coverage, 2016 NOTE: For family coverage, 55% of employers offering HSA-qualified HDHPs (covering 25% of workers enrolled in these plans) do not make contributions towards the HSAs that their workers establish. One percent of covered workers are enrolled in a plan where the firm matches employee contributions. SOURCE: Kaiser/HRET Survey of Employer-Sponsored Health Benefits, 2016.