"Headlines proclaim that costs are decreasing and cursory reports lead readers to believe that some element of PPACA must be working to reign in the costs of American healthcare.... Our savings are not due to some masterful control in costs but instead to a greater degree of cost shifting, a still struggling economy, and under-utilization due to woefully narrow networks.... CBO is finally starting to acknowledge that the Cadillac Tax on higher value plans, set to begin in 2018, will not yield the revenue they expected it would.... Private healthcare spending per enrollee is going to double from about 4.3% inflation per year per enrollee to about 8.5%[.]"