In a new piece at The Huffington Post, your humble correspondent begins the New Year in a time-honored fashion: with an act of confession for past sins. The piece is entitled “I’m the Guy Who Cut Your Health Benefits. Trust Me.” It deals with the health excise tax at some length, mainly while discussing the differences between abstract theory and real-world behavior. It also addresses the issue of insurance industry oversight and monitoring, which will be a critical element of any health reform processes.