Employers got an unexpected Christmas present this year when President Obama signed a bill that pushs back the effective date of the excise tax on high-value health plans (“Cadillac tax”) from January 1, 2018 to January 1, 2020. Some commentators suggest that the delay may be a predictor of the tax's eventual repeal. The bill also makes the excise tax deductible for those entities affected by it and requires that a study be done to identify benchmarks for age and gender adjustments.
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