When the ACA passed in 2010, the Cadillac tax, a nondeductible 40 percent excise tax imposed on the portion of health coverage costs that exceeds $10,200 for single coverage and $27,500 for family coverage, was scheduled to take effect in 2018. It has since been delayed twice and is currently scheduled to take effect in 2022. The Cadillac tax is controversial. It is the first time that the historically unlimited tax exclusion for employment-based health benefits has been impacted. Although it has its enthusiasts, there has been bipartisan support for repealing it. The Joint Tax Committee (JCT) and Congressional Budget Office (CBO) assume that when employers reduce the comprehensiveness of health benefits to avoid the tax that they will in turn increase worker taxable wages such that total compensation is unchanged. This webinar will focus on this aspect of the Cadillac tax.
 
When: Friday, March 1 at 2:00 p.m. EST
 
Speakers: 
  1. Paul Fronstin, Director of Health Research, EBRI
  2. Heather Meade, Principal, Ernst & Young
  3. Michael Chernew, Ph.D., Leonard D. Schaeffer Professor of Health Care Policy and the Director of the Healthcare Markets and Regulation (HMR) Lab in the Department of Health Care Policy, Harvard Medical School.

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* 1. Please register me for the Cadillac Tax EBRIefing

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* 2. Any questions or comments?

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Paul Fronstin is Director of the Health Research and Education Program at the Employee Benefit Research Institute (EBRI), a private, nonprofit, nonpartisan organization committed to original public policy research and education on economic security and employee benefits. He also oversees the Center for Research on Health Benefits Innovation. He has been with EBRI since 1993.

Dr. Fronstin's research interests include trends in employment-based health benefits, private health insurance exchanges, workplace wellness programs, consumer-driven health benefits, retiree health benefits, employee benefits and taxation, and public opinion about health benefits and health care. He currently serves on the board of trustees for Emeriti Retirement Health Solutions and for the Maryland Patient Safety Center. He also serves on the National Advisory Board for the University of Michigan Center for Value-Based Insurance Design. He is the associate editor of Benefits Quarterly and is also a TIAA-CREF Institute Fellow. From 2012-2016, Dr. Fronstin served on the Maryland Health Care Commission. In 2010, he served on the Institute of Medicine (IOM) Committee on Determination of Essential Health Benefits.

Dr. Fronstin earned his Bachelor of Science degree from SUNY Binghamton and his Ph.D. in economics from the University of Miami. Dr. Fronstin can be reached at fronstin@ebri.org.

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Michael Chernew, Ph.D., is the Leonard D. Schaeffer Professor of Health Care Policy and the Director of the Healthcare Markets and Regulation (HMR) Lab in the Department of Health Care Policy at Harvard Medical School. Dr. Chernew’s research activities focus on innovations in payment reform and benefit design. Dr. Chernew is a member of the Congressional Budget Office’s Panel of Health Advisors and of the Institute of Medicine Committee on National Statistics. Dr. Chernew is the former Vice Chair of the Medicare Payment Advisory Commission. In 2000, 2004 and 2011, he served on technical advisory panels for the Center for Medicare and Medicaid Services that reviewed the assumptions used by the Medicare actuaries to assess the financial status of the Medicare trust funds. Dr. Chernew serves as the Vice Chair of the Massachusetts Health Connector Board of Directors. He is a Research Associate of the National Bureau of Economic Research. Dr. Chernew serves as Co-Editor of the American Journal of Managed Care and Editor for the Journal of Health Economics. In 2010, he was elected to the Institute of Medicine of the National Academy of Sciences and served on the Committee on the Determination of Essential Health Benefits. Dr. Chernew earned his undergraduate degree from the University of Pennsylvania and a doctorate in economics from Stanford University.


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