2015
Healthcare Reform | 2015 - 2018
Changes
2015-2016
2017
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Insurance Exchanges: States can allow larger employers – more than 100 employees – to purchase health insurance coverage for their employees through state insurance exchanges. (States)
2018
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Cadillac Plan Tax: 40% excise tax on employer provided coverage in excess of $10,200 for single coverage or $27,500 for family coverage; thresholds may be adjusted for certain plans covering women and older workers. Paid by employer if self insured, by carrier if fully insured. (All plans & insurers)
Employer Checklist
2015-2016
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No additional action required
2017
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Employers > 100 employees, determine whether to purchase coverage through state Exchange
2018
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Determine whether any plan is considered a high cost plan subject to excise tax
