Towers Watson predicts about half of large U.S. employers will get stuck paying the 40 percent excise tax on their health plans if they dont begin to look for alternatives now.

The Internal Revenue Service is taking a hard look at taxing free food for employees, which currently is tax-exempt.

Starting in 2018, the PPACA Cadillac plan tax is supposed to impose a 40 percent tax on the issuers of expensive health benefits packages.

A future form of ERISA can make it easier for companies to enroll in 401(k) plans sponsored by independent trustees.