Is it possible that the Cadillac Tax will be a major health spending cost ‘deflator’?
Take a look at IRS Form 8928 for self-reported non-compliance penalties under the ACA (link embedded in referenced article). This article from JD Supra Business Advisor by Mintz Levin is well-worth your time to read and gives a description of the penalties as well as the leniency that will be afforded employers who demonstrate reasonable attempts to comply with the ACA.
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