Law stated as of 04 Jan 2016 • USA (National/Federal)
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.