Ann Marie Marciarille: Implementation Considerations for Universal Coverage: ERISA: "What About State Specific Health Care Reform?...
- ERISA may prohibit an employer mandate(because it “relates to” employer sponsored plans)
- An individual mandate is most likely to avoid challenge if it makes no reference to employer-sponsored health plans.
- Even taxes can raise ERISA preemption problems if state law conditions tax advantages or disadvantages on plan design features...