The excise tax remains employers’ No. 1 concern with the health care reform law, with 45% of employers surveyed recently by Mercer citing it as a significant concern.

Beth Umland, director of employer research for health and benefits at Mercer, walked through the results of the survey of almost 900 employers on how they’re feeling about the Patient Protection and Affordable Care Act. Concern over the excise tax, also known as the “Cadillac Plan” tax, was also employers’ main concern in a similar survey Mercer conducted a year ago. The provision is set to take effect in 2018 and will impose an excise tax on the value of “excess” coverage.

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