The Cadillac Tax

Course Name: The Cadillac Tax
Course Number: 102117
Provider Name: ComedyCE.com LLC
Provider Number: 37719
CE Credits: 1 hour

 

Course Overview

The Affordable Care Act contains a provision that imposes a 40% tax on High Cost Health Plans that exceed a pre-determined premium threshold. Originally scheduled to go into effect in 2018, the Cadillac Tax has been delayed until 2020, and many expect it to be repealed completely. That doesn’t mean, though, that we don’t need to understand the possible side effects associated with this unpopular tax provision. The reason is because one of the ideas to replace the Cadillac tax, heavily favored by Speaker Paul Ryan and other prominent Republicans, is a cap on the employer exclusion. The practical effects of this provision, which is likely to be included in any Republican replacement plan, could be similar to those of the Cadillac Tax. In this one-hour course, we take a detailed look at both the Cadillac Tax and the Employer Exclusion Cap.