“…129 Instead of exploring the most controversial or substantively significant subjects regarding the ACA's passage, Emanuel writes about certain topics because he ''was engaged on these issues'' at the OMB. 130 His examination of the tax exclusion and ''Cadillac tax'' on high-end insurance plans then morphs into a review of Emanuel's significant influence (in his own eyes): he seized ''the opportunity [in a meeting with President Obama] to argue for altering the tax exclusion''; 131 he then presented the notion that the president had not previously heard, that ''the tax exclusion was the single-most effective instrument the president possessed to control and reduce private-sector health costs''; 132 and, ultimately he articulated the ''good policy rationales in favor of cost control-not revenue generation-[that] overcame the president's past statements.'' 133 Emanuel concludes, again without providing any citations or evidence, that the Cadillac tax he promoted has started achieving its objective even prior to implementation as insurers and employers proactively take action to avoid the tax.…”