Obtained and Compiled by BenefitsLink

Text of Comments Filed with IRS in Response to IRS Notice 2015-52: Excise Tax on High Cost Employer-Sponsored Health Coverage ('Cadillac Plans')

Here are the comments that were filed with the Internal Revenue Service in response to IRS Notice 2015-52.

[See also: comments filed in response to IRS Notice 2015-16, previously published by BenefitsLink.com.]

• AARP - David Certner
• AFL-CIO - Shaun O'Brien
• APICS - Abe Eshkenazi
• ASAE - Robert M. Skelton
• Air Line Pilots Association International - Kenneth Binder
• Alaska Native Health Board - Lincoln Bean Sr.
• Alaska Native Tribal Health Consortium
• Alliance to Fight the 40
• America's Health Insurance Plans - Thomas J. Wilder
• American Academy of Actuaries - Adam Reese
• American Benefits Council - Katy Spangler
• American Federation of Teachers - John Abraham
• American National Bank of Texas - Bill Wade
• American National Bank of Texas - Chris M. Cronin
• American National Bank of Texas - Jeff Williams
• American National Bank of Texas - Kathy A. Howe
• American National Bank of Texas - Sharon L. Lee
• American National Bank of Texas - Vicki L. Decker
• American Speech-Language-Hearing Association - Judith L. Page
• AON Hewitt - John D. Piro Jr.
• Association of Governmental Risk Pools - Ann Gergen
• Association of Washington Cities - Peter B. King
• Austin and Co. - James A. Sidford
• Bear River Band of Rohnerville Rancheria - Matthew Mattson
• Blue Cross and Blue Shield Association - Kris Haltmeyer
• Boeing Company - Tony Parasida
• Business Roundtable - Gary Loveman
• CVS Health - John P. Kennedy
• California Public Employees' Retirement System - Doug P. McKeever
• Cheiron, Inc. - Jo Ann Butler
• Cherokee Nation - Bill Baker
• Church Alliance - Stephen H. Cooper
• Cigna Corporation - David Schwartz
• Coeur d'Alene Tribe - Chief J. Allan
• Connecticut Conference of Municipalities - Ronald W. Thomas
• Connecticut Education Association - James W. Tessitore
• Corporate Health Care Coalitition
• Crossfire Connection, Inc. - Eric Ramos
• Council of Insurance Agents and Brokers - Ken A. Crerar
• County of Riverside, California Voluntary Employees' Beneficiary Association Post-Employment Health Savings Plan Trust - Stacey M. Beale
• Covenant Insurance Group, Inc. - Brad Johnson
• DuPage Credit Union - Lori McGrath
• ERISA Industry Committee - Annette Guarisc Fildes
• Eastern Connecticut Health Insurance Program - Steve Werbner
• Electrical Workers' Voluntary Employees' Beneficiary Association Health Reimbursement Arrangement - Travis Eri
• Elk Valley Rancheria, California - Dale A. Miller
• Employers Council on Flexible Compensation - William F. Sweetnam Jr.
• Express Scripts - Jonah Houts
• Fidelity Investments - Denise D. Hilger
• Freiberg Law Office, LLC - Erin M. Freiberg
• Gallagher VEBA - Mark Wilkerson
• Government Finance Officers Association - Dustin McDonald
• HR Policy Association - Mark Wilson
• Health Care Administrators Association - Carol Berry
• Health Service System of the City and County of San Francisco - Catherine Dodd
• Holmes Murphy - Ryan Beasley
• Insurance & Benefits Trust of the Peace Officiers' Research Association of California - Shane Talbot
• International Association of Fire Chiefs - Mark W. Light
• Jamestown S'Klallam Tribe - W. Ron Allen
• Johnson & Johnson Operating Companies - Robert Donnelly
• Keller Benefit Services, Inc. - Margaret Flickinger
• Kentucky Teachers' Retirement System - Gary L. Harbin
• Lifetime Benefit Solutions, Inc. - Tom Cauthorn
• Lionshare Farm - Tara Langworthy
• Los Angeles County Employees Retirement Association - Gregg Rademacher
• Lower Sioux Indian Community - Darin Prescott
• Lummi Nation - Timothy Ballew II
• Marsh Consulting Group - Geoffrey L. Marsh
• McAfee & Taft - Brandon Long
• Medical Benefits Administrators, Inc. - Caroline F. R. Fraker
• Mercer - James McNary
• Michigan Certification Board for Addiction Professionals - K. Lee Hartley
• Minnesota Management & Budget - Julie J. Sonier
• Mortgage Bankers Association - Phyllis K. Slesinger
• Motion Picture Industry Health Plan - Nicole A-J. Gustafson
• National Association of Counties - Matthew D. Chase
• National Association of Health Underwriters - Janet Stokes Trautwein
• National Association of Manufacturers - Dorothy Coleman
• National Association of Police Organizations, Inc. - William Johnson
• National Business Group on Health - Brian Marcotte
• National Coalition on Benefits
• National Congress of American Indians - Jacqueline Pata
• National Coordinating Committee for Multiemployer Plans - Randy DeFrehn
• National Education Association - Carolyn York
• National Federation of Independent Business - Amanda Austin
• National Indian Health Board - Lester Secatero
• New Jersey Association of Mental Health and Addiction Agencies, Inc. - Debra L. Wentz
• Niles Bolton Associates - Pat Neeley
• Ohio Public Employees Retirement System - Karen E. Carraher
• Performance Consulting Group - Scott Beckley
• Pharmaceutical Care Management Association - Wendy Krasner
• Retail Industry Leaders Association - Christine Pollack
• Self-Insurance Institute of America, Inc. - Mike Ferguson
• Smith, Gambrell & Russell, LLP - Lisa Rhein Carrasco
• Society for Human Resource Management - Michael Aitken
• Society of Professional Benefit Administrators - Anne C. Lennan
• Stratford Board of Education - Clarence Zachery
• TFG Group Benefits - Jason Weinland
• Taxpayer - A. Russell Localio
• Taxpayer - Allen Hippler
• Taxpayer - Bob McNeice
• Taxpayer - Cliff Craig
• Taxpayer - David Cornett
• Taxpayer - Donna Mays
• Taxpayer - Donna Miller
• Taxpayer - Eirik Mcferrin
• Taxpayer - Erin Rhatigan
• Taxpayer - fourto5@aol.com
• Taxpayer - Greg Sakowski
• Taxpayer - Jared Gomez
• Taxpayer - Kirk Sewell
• Taxpayer - Melanie Barrett
• Taxpayer - Michelle Leacock
• Taxpayer - Novara Tesija
• Taxpayer - Paul Harford
• Taxpayer - R. John Smith
• Taxpayer - Ralph Eno
• Taxpayer - Rob Buden
• Taxpayer - Robin Van Vliet
• Taxpayer - Stacey Ofstehage
• Taxpayer - Walter Culver
• Teachers Insurance and Annuity Association -- College Retirement Equities Fund (TIAA-CREF) - Timothy Lane
• Towers Watson - Trevis G. Parson
• Town of Farmington, Connecticut - Kathleen A. Eagen
• Town of Guilford, Connecticut - Joseph S. Mazza
• Town of Madison, Connecticut - Filmore McPherson
• UPMC Health Plan - Sheryl Kashuba
• U.S. Chamber of Commerce - Randel K. Johnson
• U.S. Office of Personnel Management
• USI Southwest - Wendy C. Carmichael
• USI Southwest - Wendy C. Carmichael - 2nd comment
• UnitedHealth Group - Jeffrey Alter
• Vita Benefits Group - Rea Lee Clark
• Voluntary Employees' Beneficiary Association for Public Employees in the Northwest - Douglas G. Detling
• Voluntary Employees' Benefit Association for Public Employees in the State of Washington - Wayne Leonard
• WageWorks, Inc. - Jody L. Dietel