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Relationship Manager for Defined Benefit/Cash Balance Plans Daybright Financial
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The ACA 'Cadillac Plan' Tax and Its Impact on the Market
The Institute for HealthCare Consumerism [IHCC] 
Oct. 6, 2014
"In your planning process, if you have a collectively bargained contract, ask the following questions, as they will most likely influence your actions: Does the term of the agreement straddle the Cadillac Tax implementation date or is a new agreement negotiated prior to the effective date of the Tax? Will the projected cost of the negotiated benefit plan exceed the threshold where a tax will be levied against the plan?"
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