Today, the IRS issued Notice 2015-16, describing potential approaches for regulations on the excise tax on high cost employer-sponsored health coverage under on Section 4980I, sometimes called the “Cadillac” tax.  It requests that comments be submitted by May 15, 2015.  Treasury and the IRS anticipate issuing another notice, before the publication of proposed regulations under Section 4980I, describing and inviting comments on potential approaches to a number of issues not addressed in Notice 2015-16, including procedural issues relating to the calculation and assessment of the excise tax.