Excise Tax

A tax paid by the manufacturer or retailer of a good or service, as opposed to directly by the consumer (as in a sales tax).

Exchange-participating Health Benefits Plan Contract

Further Reading

Excise Tax, Rising Costs Force Employers to Consider Benefit Changes

http://americanactionforum.org/weekly-checkup/companies-of-all-sizes-are-beginning-to-retool-their-employee-benefit-packa

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National Health Expenditures in 2014 Grew at Fastest Pace Since 2007

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Self-Insured Plan

Refers to a plan where the employer responsible for the costs of the enrollees' medical claims.