Cafeteria Plan Opt-Out payment impacts 4980H affordabilty test?

[traveler]

The last paragraph of the article below states that the IRS has informally mentioned that the amount of cash opt-out payment under a cafeteria plan must be added to the monthly premium for single coverage to determine if the coverage is affordable. Has anyone else heard similar comments?

The Nov. 6, 2014 DOL Q & A's include an example which concludes that an employer's offer of cash or coverage to high risk employees did not comply with the market reforms. It included a discussion about how a high-risk individual must effectively contribute more to obtain coverage, since the employee is waiving the annual $10,000 opt-out payment and must pay $2,500 for coverage. But nowhere did the guidance suggest that the opt-out payment under a broad based cafeteria plan must be included for affordability purposes under 4980H.

http://www.healthcarereformdigest.com/new-aca-affordability-rules-impact-cafeteria-plan-flex-credits