"The [ACA's] excise tax on high-cost health plans is prompting the [IRS] and Treasury Department to figure out how to fit new health coverage structures into a statute that only provides for self-only and non-self-only coverage ... 'Many, many plans today do not have self-only and family. What they have is self-only, and then they have self-plus one, self-plus two, self-plus three,' and so on and 'all of those will fit under non-self-only, so how they fit under that, that's the question,' [said] Kevin Knopf, senior technical reviewer, Internal Revenue Service Office of Chief Counsel, Tax Exempt and Government Entities[.]"

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