Employers are taking the Cadillac Tax seriously.

The controversial provision of the Patient Protection and Affordable Care Act will not be implemented until 2018, but it already appears to be serving its purpose: Companies are trying extra hard to reduce health spending.

A new report from Mercer, a global human resources consulting firm, finds that the average total health benefit cost per employee rose by 3.8 percent in 2015, the third consecutive year in which costs rose by less than 4 percent.

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