On January 22, 1998, IHPS held a round table discussion to discuss approaches for states intending to subsidize the cost of employer coverage for CHIP-eligible children and address operational and administrative complications that may arise. Participants included executives from state health agencies, health plans, HMOs, and private industry. The goal of the session from which this report was developed was to design approaches that assure access to required minimum CHIP benefits while maximizing access to health insurance coverage. This report suggests two approaches states can take to comply with minimum benefits and maximum cost sharing standards of Title XXI when subsidizing employer insurance coverage.