As it stands today, Hoffa's statement is intact and implies that we are being place in an unsustainable plan.
Not quite. The letter complains of three impacts the ACA has on Taft Hartley plans, none of which will affect UPS emplyees under this agreement.
1) The incentive to cut full time hours to 30 or less.
Not happening at UPS.
2) Taft Hartley plans not eligible for subsidies.
Subsidies for individuals kick in depending on earnings. With HC paid by UPS through negotiated contributions via the contract, individual eligibility vanishes.
3) Taft Hartley plans pay tax for ACA.
Correct, but without the implementation of the ACA (which is expected to lower overall H&W costs), H&W plans would have paid out higher claim costs thereby expending additional funds. It becomes something of a wash. While the three year "tax" paid by plans could be a factor, the impact will be felt by smaller plans and absorbed by larger plans.
Hoffa clearly stated in the letter you've referenced numerous times that "Taken together, these restrictions will make non-profit plans like ours unsustainable..."
The fact is point 1 and 2 of the letter do not apply to the members moving into the TeamCare plan under the UPS contract, so only point 3, with it's marginal impact, applies.