don't get run over by the cadillac tax


Forward-‐Looking Statement This presenta@on may include forward-‐looking statements related to the future business and financial performance of Benefi+ocus and future events or developments involving Benefi+ocus. These statements may be iden@fied by words such as “expects,” “looks forward to,” “an@cipates,” “intends,” “plans,” “believes,” “seeks,” “es@mates,” “may,” “might,” “will,” “could,” “would,” “should,” “targets,” “projects” or words of similar meaning. Forward-‐looking statements can involve a number of risks and uncertain@es that could cause actual results to differ materially from those explicit or implicit in the forward-‐looking statements, including fluctua@ons in those results, general economic risks, management of growth, the need to innovate and deliver useful products and services, our ability to compete effec@vely, reliance on key personnel, privacy, security, regulatory changes, and other risks associated with our business as set forth from @me to @me in our filings with the SEC. Some of the products and/or product features discussed in this presenta@on may be works in progress and not yet generally available for sale. Benefi+ocus assumes no obliga@on and does not intend to update any forward-‐looking statements.


excise tax on high-‐cost health plans when exceeds a designated annual limit


for individual coverage


for family coverage


Applies to Both Fully Insured Carriers & Self-‐Funded Plans


May be passed on via employer’s ASO contractor

The cost must be borne by employer if plan is self-‐administered


To slow the rate of growth of health costs


Finance the expansion of health coverage – Congressional Budget Office es@mates $111 billion


Make companies and workers more cost-‐conscious


FSA the amount of an employee's salary reduc@on contribu@on (capped at $2,500)


HSA employer and employee contribu@ons that are made on a pre-‐tax basis (afer-‐tax employee contribu@ons are not)


HRA since these are 100% employer funded, the en@re amount of the HRA


of large employer plans will be subject to the Cadillac tax in 2018.


Scale back health benefits offerings Ending employer AND employee contribu@ons to tax-‐free flexible spending and health savings accounts

don't get run over by the cadillac tax

Healthcare

rights reserved conden

forwardlooking statements

large employer plans

hsa employer

funded plans

highcost health plans

health costs

health benets oerings