"While we have received two notices from the [IRS] this year soliciting comments on what should be included and on whom [the Cadillac Tax] should be assessed as a 'coverage provider', we do not have the proposed rules for how it will be calculated or assessed to guide us in making adjustments to benefits or in contract negotiations with vendors, third party administrators, insurers or collective bargaining units, all of which are potentially impacted depending on how the 'coverage provider' is defined as the parties potentially being assessable for the Cadillac Tax."