Download Now: View from Groom - Breaking down the 'Cadillac Tax'


On July 30, 2015, the Department of the Treasury the Internal Revenue Service issued Notice 2015-52, the second of the two notices promised prior to the release of proposed regulations implementing Internal Revenue Code section 4980I, which imposes a 40 percent excise tax on high-cost employer-sponsored health coverage effective in 2018. Understand the impact on employers and employees – including detailed explanations of the taxable period and the age and gender adjustments – with this detailed report.