Law360, New York (March 2, 2015, 1:52 PM EST) -- The federal government's recent call for comments on the Affordable Care Act's so-called Cadillac tax on high-cost insurance plans signals the start of what attorneys say will be a long and complex regulatory process likely dominated by concerns that the scheme's cost-of-living adjustment could subject less expensive plans to the tax.
Starting in 2018, President Barack Obama's landmark health care law will impose a steep “Cadillac tax” of 40 percent on employers who provide costly health insurance plans. In preparation for the excise tax — which was created to raise revenue and fund Obamacare — the federal government issued a notice...
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