"[E]mployers are using a variety of strategies in CBAs to attempt to deal with the tax prospectively, including: [1] Reducing plan benefits and increasing deductibles; [2] Including language to allow the employer to unilaterally reduce benefits to avoid the imposition of the Cadillac Tax in the event the cost of benefits under the CBA triggers the tax; [3] Including language to allow the employer to reopen negotiations in 2017, after concrete guidance has been issued; and [4] Avoiding specific dollar thresholds applicable in 2018 and beyond unless they have the ability to re-visit those amounts."  MORE >>