Among the mandates imposed on employers by the Massachusetts health care reform act Chapter 58 of the Acts of 2006, An Act Providing Access to Affordable, Quality, Accountable Health Care (the "Act") - is a requirement (the "section 125 cafeteria plan requirement") that certain employers with employees at Massachusetts locations adopt a cafeteria plan to permit employees to pay their employee-provided health care premiums with pretax dollars. The Act's cafeteria plan requirement, as implemented by the Commonwealth Health Insurance Connector Authority's (the "Connector") final regulation, took effect July 1, 2007.