Text of Comments Filed in Response to IRS Notice 2015-52- (‘Cadillac Plans’)

10/21/2015

BenefitsLink has obtained and compiled the full text of each of the 139 comments that have been submitted to the IRS in response to IRS Notice 2015-25. The Notice addressed “additional issues under Section 4980I, including the identification of the taxpayers who may be liable for the excise tax, employer aggregation, the allocation of the tax among the applicable taxpayers, and the payment of the applicable tax.” The Notice also addressed “further issues regarding the cost of applicable coverage that were not addressed in IRS Notice 2015-16.” (BenefitsLink)