"In the IRS's judgment, an opt-out payment has the effect of increasing an employee's contribution for health coverage beyond the amount of any salary reduction contribution. Foregoing that opt-out, concludes the IRS [in Notice 2015-87], compels an employer to add the cash-in-lieu amount to the employee contribution in calculating PPACA affordability.... [An] employer may continue opt-out payments without having to include those opt-out amounts in the employee contributions so long as that employer had a published opt-out policy in place prior to December 16, 2015."  MORE >>