Nondiscrimination Requirements for Insured Group Health Plans Under the ACA | Practical Law

Nondiscrimination Requirements for Insured Group Health Plans Under the ACA | Practical Law

Under the Affordable Care Act (ACA), insured group health plans must satisfy nondiscrimination rules under Section 105(h) of the Internal Revenue Code prohibiting discrimination in favor of highly compensated individuals similar to the rules that already applied to self-insured plans. However, IRS guidance provided a delayed compliance date for the insured plan nondiscrimination rules.

Nondiscrimination Requirements for Insured Group Health Plans Under the ACA

Practical Law Article 4-516-9478 (Approx. 9 pages)

Nondiscrimination Requirements for Insured Group Health Plans Under the ACA

by Practical Law Employee Benefits & Executive Compensation
Under the Affordable Care Act (ACA), insured group health plans must satisfy nondiscrimination rules under Section 105(h) of the Internal Revenue Code prohibiting discrimination in favor of highly compensated individuals similar to the rules that already applied to self-insured plans. However, IRS guidance provided a delayed compliance date for the insured plan nondiscrimination rules.