The Internal Revenue Service is asking commenters for ideas about how it ought to write the rules for the Cadillac plan tax.

IRS officials have put the request for commenters' thoughts in IRS Notice 2015-16, which deals with Internal Revenue Code Section 4980I.

Drafters of the Patient Protection and Affordable Care Act added IRC Section 4980I to impose a 40 percent excise tax on "high cost employer-sponsored coverage," in an effort to raise revenue and mobilize employers and insurers to help hold down the overall cost of health care and health benefits.

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Allison Bell

Allison Bell, ThinkAdvisor's insurance editor, previously was LifeHealthPro's health insurance editor. She has a bachelor's degree in economics from Washington University in St. Louis and a master's degree in journalism from the Medill School of Journalism at Northwestern University. She can be reached at [email protected] or on Twitter at @Think_Allison.