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While 2018 might still seem far off in the future, the realities of the impact of the 40-percent excise tax in the Patient Protection and Affordable Care Act are already being felt today. The excise tax, or Cadillac tax as it is more commonly known, is set to impact 48 percent of employers in 2018 and could potentially reach 82 percent by 2023, according to a September 2014 Towers Watson study.

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