... Next Year’s Liability: $0 $600,000 $0 Liability Payment Due: $0 $600,000 $0 Liability: EMPLOYER THREE On and after January 1, 2015, under the new CBBC law, the cost of the unforeseen liability ... 1,000,000 Employer’s Impact on Next Year’s Liability: $0 $600,000 $0 Liability Payment Due: $200,000 $200,000 $200,000 Liability: Prior to the passage of the new CBBC law, the unforeseen liabilities ... application of the law to individual members What is a Contribution-Based Benefit Cap (CBBC) Liability? • A CBBC liability typically arises as a result of a substantial increase in compensation that...