Wagner Header

The Wagner Law Group Description 

The Wagner Law Group, A Professional Corporation, is a nationally recognized ERISA & employee benefits, estate planning, employment, labor & human resources practice. 


Established in 1996, The Wagner Law Group has 22 attorneys engaged exclusively in employee benefits, estate planning and employment law. Six of our attorneys are AV rated by Martindale-Hubbell as having very high to preeminent legal abilities and ethical standards. The firm is among the largest ERISA boutiques in the country. Our practice is national in scope, with clients in more than 40 states and several foreign countries.






Contact Info

The Wagner Law Group


  Integrity | Excellence


Massachusetts Office 

Tel: (617) 357-5200 

Fax: (617) 357-5250 

99 Summer Street 

13th Floor

Boston, MA 02110

Palm Beach 

Tel: (561) 293-3590
Fax: (561) 293-3591
7108 Fairway Drive
Suite 125
Palm Beach Gardens, FL 33418



Tel: (813) 603-2959

Fax: (813) 603-2961

101 East Kennedy Boulevard

Suite 2140
Tampa, FL  33602 


San Francisco

Tel: (415) 625-0002

Fax: (415) 358-8300

315 Montgomery Street

Suite 904

San Francisco, CA 94104


St. Louis

Tel: (314) 236-0065

Fax: (314) 236-5743
100 South 4th Street, Suite 550
St. Louis, MO  63102 









May 28, 2015


 Health and Welfare Law Alert




Repeal of Cadillac Tax Proposed





Representative Joseph Courtney (D-CT) has introduced H.R. 2050, the "Middle Class Health Benefits Tax Repeal Act," which would repeal the Affordable Care Act's ("ACA's") so-called "Cadillac Tax." The ACA currently provides that, beginning in 2018, a non-deductible 40% excise tax will be imposed on "applicable employer-sponsored coverage" in excess of statutory thresholds (in 2018, $10,200 for self-only, $27,500 for family). (See the Alert of 3/5/15 for further information.)


The Cadillac Tax has received an unfavorable reception from both business and labor as well as government employees and those who live in high-cost areas of the country, who believe that they will be unfairly taxed on relatively moderate benefit coverage. Many believe that the Cadillac Tax will result in a significant cutback in their health care benefits.


According to Rep. Courtney, "[T]he excise tax is a poorly designed penalty that will put a dent in the pocketbooks of many families and businesses with health insurance plans that do not resemble the 'Cadillac' plans originally targeted when this policy was adopted-instead, the excise tax will punish people living in higher cost areas, with 'Ford Focus' level plans....A recent Milliman study reported that nearly 70 percent of variance in health insurance premiums is explained by geographic location, while just six percent of variance is due to the comprehensiveness of the benefits. Since the excise tax is determined solely by premium cost-not the quality or 'richness' of a plan's benefits-it will unfairly impact older workers, women, and people who live in areas where health care costs are high."


Rep. Courtney is currently seeking Republican co-sponsors in the House as well as bipartisan support in the Senate. The Obama Administration has responded that it is concerned about the loss of revenue that would result from the repeal of the Cadillac Tax.      





This Newsletter is protected by copyright. Material appearing herein may be reproduced with appropriate credit.


This Newsletter is provided for information purposes by The Wagner Law Group to clients and others who may be interested in the subject matter, and may not be relied upon as specific legal advice.  This material is not to be construed as legal advice or legal opinions on specific facts. Under the Rules of the Supreme Judicial Court of Massachusetts, this material may be considered advertising.