What can employers offer to Medicare eligible employees who opt out of group health plan?

[Guest alliketchum]

I understand the Medicare Secondary Payer Act prohibition against an employer offering financial and other incentives to Medicare eligible employees to opt out of the employer's group health plan ("GHP"). Obviously, the employer cannot offer a cash incentive and the employer cannot provide the employee secondary coverage of Medicare-covered items if the employee volutarily drops the GHP. What can reasonably be done to help employees who opt out of the GHP without violating this provision?