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This is surely going to impact peoples decision to purchase dirt bikes now!
Cadillac Tax
The Affordable Care Act’s high-cost plan tax (HCPT), popularly known as the “Cadillac tax,” is a 40 percent excise tax on employer plans exceeding $10,200 in premiums per year for individuals and $27,500 for families. The tax is scheduled to take effect in 2020. Employer and employee premium contributions will count against the threshold, as will most employer and (pretax) employee contributions to health savings accounts (HSAs), Archer medical savings accounts (MSAs), flexible spending accounts (FSAs), and health reimbursement accounts (HRAs).1 Guidelines for determining which coverage is taxed are partly subject to interpretation by the Internal Revenue Service (IRS); the information provided here reflects the most up-to-date guidance.2,3