The Affordable Care Act’s excise tax on high cost employer-sponsored health plans (known as the “Cadillac tax”) won’t take effect until January 2018, but employers of all sizes need to begin preparing for the possibility that their health plans may incur the costly 40% tax. While final regulations have yet to be provided, the IRS released a couple of notices that address some of the issues relating to the Cadillac tax - most recently, Notice 2015-52. Relevant details to note: