Despite already modifying their benefit plans last year, employers expect their health care costs to rise again in 2016, which will require additional changes, according to the Employee Benefits Trend Study released Wednesday by Wells Fargo Insurance. Fifty-eight percent of employers surveyed expect their medical plan costs to exceed the thresholds for the Affordable Care Act excise tax, or “Cadillac” tax, which was originally to take effect in 2018, but has been delayed until 2020. Additionally, 70 percent of employers expect their budgets for benefit plans to increase, as human capital and health and productivity remain key issues for businesses to manage.