The Cadillac tax — a 40 percent excise tax on the health benefits companies provide their workers above a certain threshold — has certainly been one of the most interesting components of the Patient Protection and Affordable Care Act, despite the fact that it hasn't yet gone into effect.

The tax applies to benefits worth more than $10,200 for individuals and $27,500 for families beginning in 2018. Now as 2018 nears and as employers take steps to avoid the tax, repeal cries become louder and the PPACA provision is under more scrutiny than ever before. Here are five signs that the Cadillac tax may never be implemented.

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