![Page 1: 1 T&H Benefits Healthcare Reform Perspectives. 2 2010](https://reader036.vdocument.in/reader036/viewer/2022062421/56649f3f5503460f94c5f8cb/html5/thumbnails/1.jpg)
1
T&H Benefits
Healthcare Reform Perspectives
![Page 2: 1 T&H Benefits Healthcare Reform Perspectives. 2 2010](https://reader036.vdocument.in/reader036/viewer/2022062421/56649f3f5503460f94c5f8cb/html5/thumbnails/2.jpg)
2
2010
![Page 3: 1 T&H Benefits Healthcare Reform Perspectives. 2 2010](https://reader036.vdocument.in/reader036/viewer/2022062421/56649f3f5503460f94c5f8cb/html5/thumbnails/3.jpg)
3
2010 Continued
![Page 4: 1 T&H Benefits Healthcare Reform Perspectives. 2 2010](https://reader036.vdocument.in/reader036/viewer/2022062421/56649f3f5503460f94c5f8cb/html5/thumbnails/4.jpg)
4
2011
![Page 5: 1 T&H Benefits Healthcare Reform Perspectives. 2 2010](https://reader036.vdocument.in/reader036/viewer/2022062421/56649f3f5503460f94c5f8cb/html5/thumbnails/5.jpg)
5
2011 Continued
![Page 6: 1 T&H Benefits Healthcare Reform Perspectives. 2 2010](https://reader036.vdocument.in/reader036/viewer/2022062421/56649f3f5503460f94c5f8cb/html5/thumbnails/6.jpg)
6
2013
![Page 7: 1 T&H Benefits Healthcare Reform Perspectives. 2 2010](https://reader036.vdocument.in/reader036/viewer/2022062421/56649f3f5503460f94c5f8cb/html5/thumbnails/7.jpg)
7
2014
![Page 8: 1 T&H Benefits Healthcare Reform Perspectives. 2 2010](https://reader036.vdocument.in/reader036/viewer/2022062421/56649f3f5503460f94c5f8cb/html5/thumbnails/8.jpg)
8
2014 Continued
![Page 9: 1 T&H Benefits Healthcare Reform Perspectives. 2 2010](https://reader036.vdocument.in/reader036/viewer/2022062421/56649f3f5503460f94c5f8cb/html5/thumbnails/9.jpg)
9
2014 Continued
![Page 10: 1 T&H Benefits Healthcare Reform Perspectives. 2 2010](https://reader036.vdocument.in/reader036/viewer/2022062421/56649f3f5503460f94c5f8cb/html5/thumbnails/10.jpg)
10
2016
![Page 11: 1 T&H Benefits Healthcare Reform Perspectives. 2 2010](https://reader036.vdocument.in/reader036/viewer/2022062421/56649f3f5503460f94c5f8cb/html5/thumbnails/11.jpg)
11
2017
![Page 12: 1 T&H Benefits Healthcare Reform Perspectives. 2 2010](https://reader036.vdocument.in/reader036/viewer/2022062421/56649f3f5503460f94c5f8cb/html5/thumbnails/12.jpg)
12
2018
![Page 13: 1 T&H Benefits Healthcare Reform Perspectives. 2 2010](https://reader036.vdocument.in/reader036/viewer/2022062421/56649f3f5503460f94c5f8cb/html5/thumbnails/13.jpg)
13
How is it paid for? Executive and employee compensation deductibility limited to $500,000 for
health insurance providers. 10% tax on indoor tanning services. $2.3 billion annual tax on pharmaceutical industry (increasing to $4.0 billion in
2017 and back to $2.8 billion in 2019 and after). $2 billion annual tax on medical device industry. Annual tax is increased to $3
billion in 2017. $2 billion annual tax on health insurance companies. The tax will increase each
year until reaching $14.3 billion in 2018. For subsequent years the fee shall increase based on the previous year’s premium growth.
Tax increase on distributions for non-qualified medical expenses from an HSA (from 10% to 20%) or an Archer MSA (15% to 20%).
Imposes an excise tax of 2.3% on the sale of any taxable medical device. $2.6 billion tax on insured and self insured plans to fund comparative
effectiveness research. Increases Medicare tax rate on wages by 0.9% (from 1.45% to 2.35%) on
employee earnings over $200,000 ($250,000 family) for individual taxpayers. Imposes a new 3.8% tax on unearned income for higher-income taxpayers
($200,000/$250,000 threshold) 40% excise tax on “Cadillac” plans.