State governments are implementing the controversial healthcare law, even in places where elected officials are challenging its constitutionality. Across the country, state employees are working to define new rules that health insurance companies will have to follow. They’re also applying for a wide variety of federal grants offered under the law. Government officials offer a number of reasons why states are implementing a law their governors and other elected officials oppose. Some cash-strapped states are taking the opportunity to grab federal funds. Many governments are taking a cautious approach in making sure they comply with the new federal law — at least until the courts tell them they don’t have to.