In 1986 Congress passed the Tax Reform Act of 1986, which included Section 89. It was intended to put a tax cap on health benefits. The company that I worked for spent thousands of dollars on computer software that would help employers figure out Section 89.
For a year we would have meetings to discuss Section 89 and and remember vividly more confusion building as we had more meetings. Why have you never heard of a Section 89?
In November, 1989, it was repealed, Why? As said in this Wall Street Journal Editorial:
The regulations created an unwieldy and very expensive burden for employers trying to comply with the law. Once the details and the costs of Sec. 89 became clear, employers forced Congress to reverse itself and repeal the new rules
We can very easily see Obamacare going the way of Section 89