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Excerpt from "ACA’s ‘Cadillac tax’ is looking more like a ‘Toyota tax’"
For several years now, employers have spent a great deal of time focusing on the Affordable Care Act’s (ACA) play-or-pay mandate. Numerous articles have been written and numerous educational seminars have been given discussing issues such as who is subject to the mandate, what the definition of a full-time employee is, and how hours are counted. Finally, the benefits community is starting to focus more on the next major ACA issue: the so-called “Cadillac tax,” a 40 percent nondeductible excise tax on high-cost health coverage that applies beginning in 2018.

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