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What is the Excise Tax in the Patient Protection and Affordable Care Act and how does it impact employers? Over the past several years employers

  1. What is the Excise Tax in the Patient Protection and Affordable Care Act and how does it impact employers?
  2. Over the past several years employers have been moving from a defined benefit plan to a defined contribution plan why?What are the benefits to the employer and to the employee?Disadvantages?

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