Aflac’s supplemental insurance policies are defined as excepted benefits, which are excluded from most of the Affordable Care Act (ACA)’s market reforms. In the case of the Cadillac Tax, most of Aflac policies would be entirely excluded from the tax. Two types of coverage (specified disease, such as cancer coverage, and hospital indemnity) would be excluded only if the policies are paid for with after-tax dollars. These two policies would be, however, included in the tax if paid for by the employer or with pre-tax dollars, such as through a cafeteria plan or with excludable employer contributions.