Obtained and Compiled by BenefitsLink

Text of Comments Filed with IRS in Response to IRS Notice 2015-16: Excise Tax on High Cost Employer-Sponsored Health Coverage ('Cadillac Plans')

Here are the comments filed with the Internal Revenue Service in response to IRS Notice 2015-16 (which were filed by the May 15, 2015 deadline).

[See also: comments filed in response to IRS Notice 2015-52, published by BenefitsLink.com.]

• AARP - David Certner
• AFSCME - Steven Kreisberg
• Air Line Pilots Association, International - Kenneth Binder
• Alaska Laborers Trust Funds
• Alaska Native Health Board - Lincoln Bean, Sr.
• Alaska Native Tribal Health Consortium
• Alaska Pipe Trades Local 367 Health and Security Trust - Larry Talbert
• Alaska Teamster-Employer Welfare Trust - Dennie Castillo
• Aleutian Pribilof Islands Association, Inc. - Dimitri Philemonof
• Alston & Bird LLP - Ashely Gillihan
• America's Health Insurance Plans - Matthew Eyles and Thomas J. Wilder
• American Airlines - Adrienne Schneider
• American Bankers Association HSA Council - J. Kevin A. McKechnie
• American Benefits Council - Katy Spangler and Kathryn Wilber
• American Council on Education - Terry W. Hartle
• American College of Occupational and Environmental Medicine - Mark A. Roberts
• American Federation of Teachers - John D. Abraham
• American Federation of Labor and Congress of Industrial Organizations (AFL-CIO) - Shaun C. O'Brien
• American Fidelity Assurance Company - Christopher T. Kenney
• American Foreign Service Protective Association - Paula S. Jakub
• American Society of Association Executives - Robert M.Skelton
• American Speech-Language Hearing Association - Judith L. Page
• Aon Hewitt - John D. Piro, Jr.
• ArborSun Group - Donna Cameron
• Argonne National Laboratory - Paul K. Kearns
• Association for Behavioral Health and Wellness - Pamela Greenberg
• Association of Federal Health Organizations - Carroll E. Midgett
• Association of Flight Attendants - CWA - Sara Nelson
• Association of Governmental Risk Pools - Ann Gergen
• Association of Washington Cities - Luann Hopkins
• Bakery, Confectionary, Tobacco Workers and Grain Millers International Union - David B. Durkee
• BlueCross BlueShield Association - Kris Haltmeyer
• The Boeing Company - Anthony M. Parasida
• Bolton & Company - John C. Garner
• Brenengen Autogroup - Lynda Knobloch
• Bristol Bay Borough School District - Bill Hill
• Brotherhood of Maintenance of Way Employes Division of the International Brotherhood of Teamsters - Richard S. Edelman
• Brown & Brown Insurance, Inc. - Chuck Petruccione
• Buck Consultants LLC, a Xerox Company - Richard Stover
• Bush Gottlieb on behalf of Directors Guild of America (DGA); International Alliance of Theatrical, Stage Employees, Moving Picture Technicians, Artists and Allied Crafts of the United States (IATSE); and Screen Actors Guild-American Federation of Television and Radio Artists (SAG-AFTRA) - Robert A. Bush
• Business Health Care Group - Geoffrey Schick
• Business Roundtable - Gary Loveman
• Buzzi Unicem USA - Thomas P. Marnell
• CVS Health - John P. Kennedy
• Calfee, Halter & Griswold on behalf of the School Employees Retirement System of Ohio - Wade D. Clark
• California Public Employees' Retirement System (CalPERS) - Ann L. Boynton
• California State Association of Counties - Faith L. Conley
• Capitol Tax Partners, LLP on behalf of Delta Air Lines, Inc. - Rick Grafmeyer
• CareHere LLC - Ernest Clevenger
• Cavanaugh Macdonald Consulting LLC - Eric H. Gary
• Central Ohio Health Care Consortium - Debra K. Miller
• Ceridian - Lisa Clapes
• Cerner Corporation - Mike Heckman
• Charlotte County, Florida - William G. Truex
• Chickaloon Village Traditional Council - Penny Westing
• Chugachmiut - Angela J. Vanderpool
• Cigna Corporation - David Schwartz
• City of Carrollton, Texas - Leonard Martin
• City of Highland Park, Illinois - Emily Taub
• Commonwealth of Massachusetts - Dolores L. Mitchell
• Corporate Health Care Coalition
• Council for Affordable Health Coverage - Joel C. White
• Council of Insurance Agents and Brokers - Ken A. Crerar
• County of Riverside, California - Stacey M. Beale
• Crossover Health - David Lees
• Dabbs Law Firm - Jessica Gaines
• David Insurance Agency - Michael Farrell
• Delta Dental - Jeff Album
• Delta Dental Plans Association - Julia Grant
• ERISA Industry Committee - Annette Guarisco Fildes
• Edison Electric Institute - Mary Miller
• Emery Winslow Scale Company - William K. Fischer
• Employers Council on Flexible Compensation - Natasha L. Rankin
• Employers' Health Coalition, National Business Coalition on Health - Caryol_Hendricks
• Extendicare Health Services, Inc. - Nancy K. Lehninger
• Fairbanks North Star Borough School District - Dawn M. Maranville
• Fidelity Investments - Denise Hilger
• Flexible Benefit Service Corporation - David Lindgren
• Gehring Group - Kate Grangard
• Georgia Municipal Association - Calvert Wray
• Glen Raven, Inc. - Derek B. Steed
• Great Northwest, Inc. - Randy Brand
• Groom Law Group - Christine K. Keller
• Group Comment by American Benefit Council, American Staffing Association, Associated General Contractors, California Schools Voluntary Employees Benefit Association, Cigna, College and University Professional Association for Human Resources, Eversource Energy, Food Marketing Institute, International Association of Fire Fighters (IAFF), Laborers' International Union of North America (LIUNA), MetLife, National Association of Counties, National Association of Health Underwriters, National Association of Professional Insurance Agents, National Retail Federation, Pfizer, Retail Industry Leaders Association, Society of American Florists, The Council of Insurance Agents & Brokers, The Independent Insurance Agents & Brokers of America, UNITE HERE, Willis, and 7-Eleven, Inc.
• HR Policy Association- Mark Wilson
• Harris County, Texas - David Kester
• Hausmann-Johnson Insurance - Pat Kelly
• Health Care Cost Management Corporation of Alaska - Fred G. Brown
• HealthSCOPE Benefits - Mary Catherine Person
• Healthstat, Inc. - Crockett Dale
• Howard Burde Health Law - Howard A. Burde
• ICMA Retirement Corporation - Angela Montez
• International Association of Fire Chiefs - G. Keith Bryant
• International Association of Fire Fighters - Harold A. Schaitberger
• International Brotherhood of Electrical Workers, and National Electrical Contractors Association - Edwin D. Hill and John M. Grau
• Independent Insurance Agents & Brokers of America, Inc. - Charles E. Symington, Jr.
• International Longshore and Warehouse Union - Peter W. Saltzman
• Jayco - John W. Ganyard
• Johnson & Johnson - Robert Donnelly
• Kelly Benefit Strategies - Justin Cross
• Kenai Peninsula Borough, Alaska - Stormy Brown
• Kentucky Teachers' Retirement System - Jane Cheshire Gilbert
• Keystone Benefits Group, Inc. - Tim Caldwell
• Kinney & Larson LLP on behalf of seven Minnesota Service Cooperatives - Mark Kinney
• Kohlnhofer Agency, Inc. - Beth M. Kohlnhofer
• Laborers' International Union of North America - Terry O'Sullivan
• Law Enforcement Health Benefits, Inc. - Thomas J. Lamb
• Leggett & Platt, Incorporated - Patti Hayward
• Local Union 598 Plumbing & Pipefitting Industry Health & Welfare Fund
• Louisiana Business Group - Cheryl Tolbert
• MDG Employee Benefit Solutions - Matthew D. Libby
• Maine Health Management Coalition - Frank A. Johnson
• Marathon Health - Jerry Ford
• Marsh Consulting Group - Geoffrey L. Marsh
• Massachusetts Coalition of Taft-Hartley Trust Funds, Inc. - Gina M. Alongi
• McTeague, Higbee, Case, Cohen, Whitney & Toker, P.A. - Susan B. Collins
• Medica - Jay McLaren
• Medical Benefits Trust - Francine Parker
• Medical Mutual
• Mercer - James McNary
• Midwest Business Group on Health - Larry Boress
• Minneapolis City of Lakes - Patience Ferguson
• Minnesota Business Partnership - Mary Brainerd
• Minnesota Management & Budget - Julie J. Sonier
• Mooney, Green, Saindon, Murphy & Welch, P.C. on behalf of the Graphic Communications National Health & Welfare Fund - Peter J. Leff
• Mooney, Green, Saindon, Murphy & Welch, P.C. on behalf of the Transport Workers Union Health & Welfare Fund
• Mortgage Bankers Association - Phyllis K. Slesinger
• National Association of Counties - Matthew D. Chase
• National Association of Manufacturers - Dorothy Coleman
• National Association of Police Organizations, Inc. - William J. Johnson
• National Association of Specialty Health Organizations - Julian Roberts
• National Association of Vision Care Plans - Julian Roberts
• National Association of Worksite Health Centers - Larry Boress
• National Business Coalition on Health - Sara Hanlon
• National Business Group on Health - Brian Marcotte
• National Coalition on Benefits
• National Coordinating Committee for Multiemployer Plans - Randy G. DeFrehn
• National Education Association - Kim Anderson
• National Federation of Independent Business - Amanda Austin
• National Grocers Association - Greg Ferrara
• National Indian Health Board - Lester Secatero
• National League of Cities - Clarence E. Anthony
• National Labor Alliance - Robert Tessier
• Native Village of Eklutna - Lee Stephan
• New Hampshire Purchasers Group on Health - Callie Carr
• Northeast Business Group on Health - Laurel Pickering
• NorthWestern Corporation - Kendall Kliewer
• Ohio Public Employees Retirement System - Karen E. Carraher
• Oneida Tribe of Indians in Wisconsin - Cristina Danforth
• Pacific Business Group on Health - William Kramer
• Perdue Farms Incorporated - Kerry L. Garman
• Pfizer, Inc. - Kirsten Axelsen
• Pharmaceutical Research and Manufacturers of America - Lisa Joldersma
• Pittsburgh Business Group on Health - Jessica Brooks
• Prairie - Dave Mashek
• Prairie - Dave Swift
• Premise Health - Stuart Clark
• Primark Insurance Agency - James Green
• Priority Health - Juanita Vorel
• Prospect Sierra School - Peggy Snyder
• Public Utility District #1 of Chelan County, Washington
• Quad Graphics, Inc. and QuadMed - Nancy Ott
• RE Sutton & Associates - Richard E. Sutton
• Retail Industry Leaders Association - Christine Pollack
• Rolling Hills Covenant Church - Christina M. Duron
• Roman Catholic Archdiocese of Indianapolis - Edward P. Isakson
• St. Louis Area Business Health Coalition - Louise Y. Probst
• Sacramento Municipal Utility District - Jim Tracy
• San Francisco Health Service System - Catherine J. Dodd
• San Francisco Labor Council - Bob Muscat
• Self-Insurance Institute of America, Inc. - Mike Ferguson
• Self-Insurance Institute of America, Inc. - Mike Ferguson - 2cd comment
• Service Employees International Union - Robyn Martin
• Small Business Council of America - Paula Calimafde
• Small Business Majority - David Chase
• Smith, Gambrell and Russell, LLP - Lisa Rhein Carrasco
• Society for Human Resource Management
• Society of Professional Benefit Administrators - Anne C. Lennan
• Solomon Corporation - Kim Hoelting
• State of Michigan Office of the State Employer - Marie L. Waalkes
• State of New Hampshire - Joseph B. Bouchard
• Stop the HIT Coalition
• Sumika Electronic Materials, Inc. - Kathy von Burg
• TML MultiState Intergovernmental Employee Benefits Pool - J. Scott Wilson
• Taiga Ventures - Bruce Bridwell
• Tanana Chiefs Conference - Victor Joseph
• Taxpayer - Abby Bender
• Taxpayer - Alicia Spurlock
• Taxpayer - Allen Hippler
• Taxpayer - Bill Colesberry
• Taxpayer - Christy Allen
• Taxpayer - Clifford C. Craig
• Taxpayer - Craig Cliff
• Taxpayer - Dr. S. E. Hutchinson
• Taxpayer - Dr. S. E. Hutchinson - 2nd comment
• Taxpayer - Dalila Allende Rosa
• Taxpayer - Dave Turbovsky
• Taxpayer - Dennis J. Manning
• Taxpayer - Greta Engle
• Taxpayer - Holly Coffee
• Taxpayer - Jacquie Goss
• Taxpayer - Jeff LeClaire
• Taxpayer - Jenni Quakenbush
• Taxpayer - John Coleman
• Taxpayer - Leisa Hutcheson
• Taxpayer - Lori McCarter
• Taxpayer - Lynne Lancaster
• Taxpayer - Mary Ann Elieff
• Taxpayer - Melissa Reese
• Taxpayer - Mike Bowden
• Taxpayer - Mitch Stringer
• Taxpayer - R. John Smith
• Taxpayer - Robin King
• Taxpayer - Rose Collum
• Taxpayer - Rosemary Painter
• Taxpayer - Steven Honeyman
• Taxpayer - Todd Saffell
• Taxpayer - Vicky Finlay
• Taxpayer - William G. Schiffbauer
• The Alliance - Cheryl DeMars
• The Brinks Company - McAlister C. Marshall, II
• The Chichasaw Nation - Bill Anoatubby
• The Church Alliance - Stephen H. Cooper
• The Electrical Voluntary Employees' Beneficiary Association Trust
• Three Valleys Municipal Water District - James Linthicum
• Total Administrative Services Corporation - Jason J. Westphal
• Towers Watson - Trevis G. Parson
• Tribal Self-Governance Advisory Committee - Lynn Malerba
• U.S. Chamber of Commerce - Randel K. Johnson
• U.S. Rep. Joe Courtney, Congress of the United States - Joe Courtney
• Ultimate Medical Academy - Tim Lockhart
• United Actuarial Services, Inc. - Michael P. Ewing
• United Concordia Companies, Inc. - Jon Seltenheim
• United HERE Health - Bobbette Bond Sr.
• United States Office of Personnel Management
• United Steel, Paper and Forestry, Rubber, Manufacturing, Energy, Allied Industrial and Service Workers International Union (USW) - Holly R. Hart
• UnitedHealth Group - Jeffrey Alter
• Urban Counties Caucus - Jolena L. Voorhis
• Voluntary Employees' Benefit Association Trust for Public Employees in the State of Washington - Wayne Leonard
• Voluntary Employees' Beneficiary Association for Public Employees in the Northwest
• WageWorks, Inc. - Jody L. Dietel
• Washington State Health Care Authority - Thuy Hua-Ly
• Willis North America Inc. - James Blaney
• Wisconsin Physicians Service Health Insurance - Stephanie Cook