n A new 40 percent excise tax on high cost ("Cadillac") insurance plans is introduced
. The tax is on the cost of coverage in excess of $27,500 (family coverage) and $10,200 (individual coverage), and increases to $30,950 (family) and $11,850 (individual) for retirees and employees in high-risk professions. The dollar thresholds are indexed with inflation; employers with higher costs because of the age or gender demographics of their employees may value their coverage using the age and gender demographics of a national risk pool.