Non-Discrimination Rules


When the IRS finally write the 105(h) non-discrimination rules, carve-outs will go away for good.


Section 10101(d) of the Affordable Care Act adds § 2716 to the PHS Act herunterladen. PHS Act § 2716 provides that a group health plan (other than a self-insured plan) must satisfy the requirements of § 105(h)(2) of the Code and that “rules similar to the rules contained in paragraphs (3) [nondiscriminatory eligibility classification], (4) [nondiscriminatory benefits], and (8) [certain controlled groups]of § 105(h) of such Code shall apply.”

Section 2716 references the substantive nondiscrimination requirements of § 105(h) of the Code and applies them to insured group health plans neue schrift herunterladen. If an insured group health plan fails to comply with § 2716, the plan or plan sponsor may be subject to an excise tax of up to $100 per day per employee, a civil money penalty, or a civil action to compel it to provide nondiscriminatory benefits alben downloaden legal.

The Departments have determined that compliance with § 2716 should not be required (and thus, any sanctions for failure to comply do not apply) until after regulations or other administrative guidance of general applicability has been issued under § 2716, and those have not yet been issued google earth kostenlos für windows 7.

Source: IRS Notice 2011-1

Regulations and Guidance

IRS Notice 2011-1
This notice addresses the timing of the application of the Affordable Care Act provisions prohibiting insured group health plans from discriminating in favor of highly compensated individuals download word legally. provides continuing education courses to health insurance agents and HR professionals. Our goal is to provide cutting-edge information in a fun and entertaining way.

Comments are closed.