"Plan sponsors are already considering ways to avoid the 40% tax to be smacked onto plans exceeding limits set by the Affordable Care Act (ACA) in 2018. The excise tax will affect employer-sponsored coverage with limits of $10,200 for employee-only coverage and $27,500 for an employee and spouse or family coverage. The annual limit is subject to adjustments for health costs, age, gender and cost of living."
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