Ann Marie Marciarille: Implementation Considerations for ...

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...