The dance between the federal government and employers over the so-called Cadillac tax continues as the IRS is seeking comments on yet more details of the tax on excessive employer-sponsored coverage.

The latest: Notice 2015-52, which offers more information on how the tax would be triggered, who will have to pay it, age and gender adjustments to the ceiling the tax would crack, and other minutia.

The IRS is clearly struggling with the hugely unpopular tax. Originally designed to discourage employers from offering rich coverage to key personnel, evidence abounds that far more traditional plans would breach the dollar limit now in place. With the industry fighting back and Congress ready to gut the tax, the IRS is asking for public feedback on more elements of the tax.

Complete your profile to continue reading and get FREE access to BenefitsPRO, part of your ALM digital membership.

  • Critical BenefitsPRO information including cutting edge post-reform success strategies, access to educational webcasts and videos, resources from industry leaders, and informative Newsletters.
  • Exclusive discounts on ALM, BenefitsPRO magazine and events
  • Access to other award-winning ALM websites including and

© 2024 ALM Global, LLC, All Rights Reserved. Request academic re-use from All other uses, submit a request to [email protected]. For more information visit Asset & Logo Licensing.

Dan Cook

Dan Cook is a journalist and communications consultant based in Portland, OR. During his journalism career he has been a reporter and editor for a variety of media companies, including American Lawyer Media, BusinessWeek, Newhouse Newspapers, Knight-Ridder, Time Inc., and Reuters. He specializes in health care and insurance related coverage for BenefitsPRO.