"In an effort to make up for a funding shortfall in the Commonwealth of Massachusetts' Medicaid program, state policymakers have proposed solutions that include a 'play-or-pay' option under which employers who fail to offer major medical coverage ... would be required to pay an additional 'employer contribution' to the Commonwealth based on multiple factors and complex computations.... The 'play-or-pay' option would not only be extremely complicated to comply with and enforce, ... it may be preempted by [ERISA]."  MORE >>