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Tracking the Excise Tax Impact on High-Cost Health Plans
Society for Human Resource Management [SHRM] Link to more items from this source
Oct. 15, 2014
"The levy is expected to particularly hit hard plans that are costly because they are tailored for employees in high-risk professions or for employers with a large proportion of older employees. Self-insured employers will have to pay the tax themselves. Insurance carriers will pay the tax on behalf of employers with fully insured plans. However, carriers almost certainly will pass along the cost of the tax to employers.... Until guidance is forthcoming, employers will have to settle for calculating any projected tax based on various scenarios."

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