Students at our school pay for health insurance by means of a fee, so we
include the cost of health insurance under the fee section of NRSA
applications.  Our payroll system is consistent with this: when students
are paid as employees on research grants (as some grad students are),
their fringe benefit rate is much lower because their employee benefits
don't include health insurance.
--
Peter J. Dolce, Ph.D., Director
Office of Research Support Services
Meharry Medical College
Nashville, TN  37208
P (615) 327 6703
F (615) 327 6738