There’s a lot not to like about the Affordable Care Act – from the “if you like your plan you can keep it” lie, to rising premiums and deductibles, to the dysfunctional insurance exchanges collapsing all around the country, the law has been a great big mess from the start. But one of the most damaging features of the law has yet you show its full effect. The high-cost plan tax, often referred to as the Cadillac Tax, is scheduled to hit employers in 2018, and it’s already affecting calculations as businesses plan for the future.