Insured Health Plan Nondiscrimination Testing


This provision is delayed pending new IRS Guidelines


Purpose:

To penalize insured health plans that discriminate in favor of highly compensated employees


Intent:

To make coverage more available by encouraging insured health plans to provide the same benefits – coverage and employer payment of premium – for all employees


Health Plans Affected by this Provision:


Year Effective: 2010
Medical Plan: Yes, unless plan is Grandfathered, a plan in effect and without significantly changed coverage or premium share since March 23, 2010
Dental/Vision Plan: No, if standalone benefit excepted from HIPAA’s portability provisions
HRA: No, already subject to self-insured plan testing
Health Care FSA: No, already subject to self-insured plan testing

Document Downloads:


Document Title Last Updated
Insured Health Plan Nondiscrimination Testing Flyer  
IRS Notice 2011-01  
IRS Notice 2010-63  
Location (map)
1350 Deming Way, Ste 300
Middleton, WI 53562-4640

Mail Address
PO Box 44347
Madison, WI 53744-4347