Cadillac Plan Excise Tax Under the ACA | Practical Law

Cadillac Plan Excise Tax Under the ACA | Practical Law

This article addresses the excise tax on high cost health plans, which was added under the Affordable Care Act (ACA) but later repealed through government funding legislation enacted in December 2019. The excise tax would have applied to coverage in excess of certain statutory limits, subject to adjustments.

Cadillac Plan Excise Tax Under the ACA

Practical Law Article 1-526-1925 (Approx. 22 pages)

Cadillac Plan Excise Tax Under the ACA

by Practical Law Employee Benefits & Executive Compensation
Law stated as of 03 Jan 2020 • USA (National/Federal)
This article addresses the excise tax on high cost health plans, which was added under the Affordable Care Act (ACA) but later repealed through government funding legislation enacted in December 2019. The excise tax would have applied to coverage in excess of certain statutory limits, subject to adjustments.