Starting in 2018, employers will have to pay a 40% tax on the cost of health plan coverage exceeding $10,200 for self-only coverage and exceeding $27,500 for other-than-self-only coverage (e.g., “employee plus one” or “family” coverage). If an employer is self-insured, they are responsible for the payment; if they’re fully insured, the carrier is responsible, […]

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