Excerpt: Medicaid is the payer of last resort. If a State Medicaid program pays a claim that should have been paid by another plan, including a group health plan, the Medicaid program can recover those payments from that plan. But special issues may arise if the State Medicaid program is seeking reimbursement from an ERISA plan, as illustrated by a recent Department of Labor (DOL) advisory opinion. Advisory Opinion 2005-05A (March 23, 2005).