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9/19/2006:
Massachusetts Issues Guidance on Employer Health Coverage 'Play or Pay' Assessment
(Deloitte)
Excerpt: The Massachusetts Division of Health Care Finance and Policy (DHCFP) has established a formula for determining whether employers are making 'fair and reasonable' contributions to their employees' health insurance plans, and thus exempt from a $295 per full-time employee assessment.... A federal district court recently ruled ERISA preempts a similar 'play or pay' mandate in Maryland.
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