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IRS Proposes Additional Approaches to Excise Tax on High Cost Plans, Seeks Comments
Wolters Kluwer Law & Business Link to more items from this source
[Guidance Overview]
Aug. 10, 2015

"This tax is directed mostly at insurers rather than employers, but ... the changes also directly hit self-insured employer plans.... Thanks to legislative language that places the taxpaying burden on 'the person that administers the plan benefits,' a case can be made that the target should be third-party administrator of the self-insured plan. And the government is considering doing exactly that."

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