Larry Levitt’s October 2015 post explains the terms of the much-debated Cadillac plan tax, how it is designed to reduce health costs, and how it could end up shifting more costs to workers. The tax on higher-cost health plans is scheduled to go  into effect in 2018 and is the last remaining piece of the Affordable Care Act to be implemented. The post is now available at The JAMA Forum.

Other contributions to The JAMA Forum are also available.