"[The editorial's] reasoning for tweaks to the law, rather than outright repeal of the tax, was based on many inaccurate assumptions.... [T]he shift of premium expenses for maintaining the same plan does nothing to reduce the tax. Under IRC Section 4980I, the tax is based upon the total premium cost of the plan, regardless of the percentages paid by the employer or employee.... The overall conclusion of the editorial may actually have it right, despite all of its inaccuracies."  MORE >>