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Board hears Aon Hewitt analysis showing potential $13M excise-tax exposure in 2018 without blending

Health Service Board, City and County of San Francisco · January 8, 2015
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Summary

Aon Hewitt presented a preliminary estimate that the Affordable Care Act's 2018 excise tax could generate roughly $13.1 million in liability for the system absent regulatory blending; blending pre-Medicare and Medicare retirees reduced that estimate to about $2.6 million in a modeled scenario.

Aon Hewitt actuaries told the Health Service Board that the Affordable Care Act's 2018 excise tax (the so-called "Cadillac tax") could expose the Health Service System to millions in tax liability if regulatory details are not favorable.

Tom Ricks of Aon Hewitt explained the basic rule: in 2018 employers will face a 40 percent excise tax on premiums above thresholds that Aon modeled at $10,200 for single coverage and $27,500 for family coverage (the law provides higher thresholds for pre-Medicare retirees and certain high-risk occupations). Ricks said the analysis considered both…

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