Benefits Perspectives: The ACA Cadillac tax: A primer for employers

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By Chris Ruff, Robert J. Pipich | 06 May 2015
The excise tax on high-cost insurance plans is a narrowly targeted source of funding that the Congressional Budget Office has projected to be a significant source of revenue. The calculations involved in projecting the future burden of the Cadillac tax are complex and will become a necessary part of human resources benefit planning, union negotiations, and other postemployment benefit (OPEB) valuations.