The HSA Council’s study is designed to address the uncertainty surrounding Cadillac Tax liability by providing a relational
tool employers can use to compare the cost of their plan against average plan data compiled by AHIP and KFF, the
industry benchmarks. Some employers are currently contracting for healthcare plan designs through 2018. Since
industry data is not consistent and there are considerable state-by-state variations in average premiums, employers and
brokers are looking for affordable plan designs that allow them to avoid the Cadillac Tax. HSA-qualified plans can be
that solution.