Chapter 3.C: ERISA Preemption

Yet another wrinkle is whether ERISA and HIPAA apply to arrangements where employers allow employees to pay for individual insurance through payroll deduction, using what are known as section 125 cafeteria plans.  For analysis, see Amy B. Monahan & Mark A. Hall, Section 125 Plans For Individual Insurance and HIPAA’s Group Insurance Provisions (Oct. 2008).