From the UAL ALPA review of the TA:
LOA 15-01 Excise Tax on Employer-Sponsored Health Coverage: this is a significant give-away but not talked about much. In short DAL ALPA has agreed to lower the pilot’s health care benefit to an amount equal to the company’s excise tax exposure on health care plans which hasn’t been determined yet. In return management has agreed to reimburse the tax savings to the pilots elsewhere in the contract. Example: you currently pay $500/month for a family health plan, but now could be paying $1,000/month for the same plan to help the company with their tax situation however this will be returned to you in other areas of the contract like longer downtown layovers and an extra bottle of water.....