IRS Asks for Comments on Guidance to Be Issued on Cadillac Plan Tax That Takes Effect in 2018

The next item the IRS has turned its sights on with regard to the Affordable Care Act is the “Cadillac tax” found in IRC §4980I on high cost coverage that will take effect for taxable years beginning after December 31, 2017.  In Notice 2015-16 the IRS details proposed approaches to dealing with various issues under that tax.

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