"Does a medical plan have to cover all testing for unvaccinated employees enrolled in coverage? ... If a plan does not currently cover employment-based testing, may it be amended to do so? ... Are there factors employers may want to consider if they want unvaccinated employees to pay for their own testing? ... What if an employer decides to pay for employment-based testing outside of the medical plan? ... If an employer pays for employment-based testing, are employees subject to a tax on the cost of the testing?"