On December 18, Congress gave employers and insurers an early Christmas present when, as part of an Omnibus Spending Bill, they amended the Patient Protection and Affordable Care Act to include a two-year delay of the much-maligned excise tax, aka the "Cadillac tax."

As a result, employers don't have to worry about the possibility of a 40 percent excise tax on high-premium health insurance plans until 2020. That's great news and gives employers more time to work on their "glide paths" to reducing health premiums within their benefits programs.

But beyond giving employers more time, what does the delay really mean for employers and employees? Let's take a look at http://www.benefitspro.com/2015/12/18/whats-ahead-for-ppaca-in-2016 and how to look beyond the Cadillac Tax to pragmatic, long-term benefits goals.