10 pages. Excerpt: Given the various arguments concerning preemption, it is not possible to say with confidence whether the fair share contribution requirement or, more broadly, other parts of the Act, will be found to be preempted. The better approach may be for employers to comply with the Act unless and until it is found to be preempted. That is particularly true with respect to the Section 125 plan requirement since that requirement will, for most employers, be minimally burdensome[.]  MORE >>