2015

• The Children’s Health Insurance Program must be reauthorized.

2017 

• States may elect to allow large employers (more than 100 employees) to purchase coverage through their exchanges.

2018 

• Cadillac tax goes into effect for all group plans, including self‐insured plans. The tax would be paid by the insurer in the case of a fully insured group or the TPA in a self-insured arrangement, but would be passed on directly to the employer. The new law establishes a 40% excise tax on plans with values that exceed $10,200 for individual coverage and $27,500 for family coverage, with higher thresholds for retirees over age 55 and employees in certain high‐risk professions. Transition relief would be provided for 17 identified high‐cost states. The tax would be indexed annually for inflation using the consumer price index, not medical inflation standards. When determining the values of health plans, reimbursements from FSAs, HRAs and employer contributions to HSAs will be included. The value of stand‐alone vision and dental plans will be excluded. In addition, the excise tax will not apply to accident, disability, long‐term care and after-tax indemnity or specified disease coverage.