Fox New Year's Eve host derails Palin's 'death panel' talking point: 'It is easy to laugh at her'

Comedian Sherrod Small, who is hosting the New Year's Eve coverage on Fox News this year, ended 2014 with a bang by taking a jab at a fellow employee at the network, Sarah Palin.

Before the 9 p.m. ET New Year's Eve coverage had even kicked off, Small joined the hosts of Out Numbered, who argued that President Barack Obama's health care law would be even less popular in 2015.

"Ultimately the question is, who is going to decide what is an elective surgery?" Fox Business contributor Dagen McDowell opined. "There will be so much outrage."

"Yeah, and who are the ones who decide who lives and who dies?" Kennedy Montgomery chimed in. "Who gets the life extending treatment, and who has to go broke paying for it?"

To make their point, the hosts cited a recent report by the conservative Daily Caller, which criticized economist Jonathan Gruber for recommending that the health care law control costs by not paying for unnecessary surgeries.

"Remember when Republicans were talking about death panels with this independent payment advisory board?" co-host Jedediah Bila said. "Sarah Palin, they were laughing at her. That's exactly what's going to happen because you can't pay for everything."

"Well, it is Sarah Palin," Small interrupted. "So, it is easy to laugh at her. Just to be fair."

Montgomery grumbled that other Republicans had also agreed with Palin, but Small's quipped effectively ended the "death panel" portion of the discussion.

Watch the video below from Fox News' Out Numbered, broadcast Dec. 31, 2014.