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Taxing Employer-Provided Benefits: Congressional Discussions Continue
HR Policy Association
Oct. 30, 2017
"[1] Some limit on 401(k) plans is still on the table, possibly coupled with other saving incentives, such as increasing investments in Roth retirement plans where tax exclusions are shifted to post-retirement years; [2] Some cap on the tax exclusion for short-term disability benefits is possible, which could impact generous leave benefits; ... [3] [At] least for now, there are no plans to change the tax exclusion for employment-based health benefits; and [4] While the Cadillac tax is not currently in the mix, amendments to repeal or delay it are expected."
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