Law360, New York (March 16, 2015, 9:57 AM EDT) -- Employers are under increasing pressure to reduce the health care costs of their employees. Beginning in 2018, a 40 percent excise tax will be imposed annually on health plans with premiums exceeding $10,200 annually for individuals and $27,500 annually for families. This so-called Cadillac tax will generally be applicable to employer-sponsored health plan coverage, including coverage under any group health plans offered by an employer to its employees. The Cadillac tax is expected to impact at least one-third of U.S. employers in 2018, according to a number of projections. As a result, many employers are looking for ways to control the costs of providing health care benefits to their employees....