via Wall Street Journal

Finance chiefs at companies ranging from Cisco Systems Inc. toWestmoreland Coal Co. are scrutinizing employee health benefits as they face the Affordable Care Act’s looming “Cadillac tax” on generous health plans.
They aren’t the only ones. Across the country, cities and states are also scrambling to figure out how many millions the tax will cost them.
The ferment underscores how all employers stand to be pinched if they can’t reduce employee health-care costs below government-set thresholds.
Starting in 2018, both public and private employers will have to pay a tax of 40% on the amount by which the cost of their health-care plans exceed $10,200 for individuals and $27,500 for families. Those sums include premiums paid by both employers and employees.
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