Whether or not to offer health insurance is a growing question among more employers, a panel of high-profile industry and business officials said Tuesday. A forum on healthcare costs and reform, held by the Winston-Salem Chamber of Commerce, drew 110 attendees. Keith Kiser, a senior vice president for BB&T Insurance Services, said his group is fielding more questions from employers about the justification for providing health insurance to employees, besides as a carrot to hire and retain quality workers. The 2011 Kaiser Family Foundation study on employer health benefits, out in September, found 99% of large companies ? 200 or more workers ? offer health benefits, but only 48% of those with three to nine employees do and 59% of those with 3 to 199 workers do.