112 pages. "GAO examined: [1] recent estimates of coverage, including access and participation, as well as characteristics of workers who lack coverage; [2] strategies used by states and other countries to expand coverage; and [3] challenges states could face given existing federal law and regulations. GAO primarily used SIPP data from 2012 (the most recent available).... GAO suggests that Congress consider providing states limited flexibility regarding ERISA preemption to expand private sector coverage. Agency actions should also be taken to address uncertainty created by existing regulations." [GAO-15-556, published Sept. 15, 2015, released Sept. 29, 2015]