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Stay up-to-date on the latest developments in pension and benefits law with expert commentary and analysis from our Pension and Benefits Blog.

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INSIGHT & ANALYSIS

VIEW FROM GROOM: 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. 

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