Comments Invited on Extension of Section 105(h)

The IRS is soliciting comments on the extension of the nondiscrimination rules of Section 105(h) to insured plans as required by the Affordable Care Act.

Document Excerpt

This notice invites public comments concerning the application of rules prohibiting insured group health plans from discriminating in favor of highly compensated individuals. The United States Department of Labor and the United States Department of Health and Human Services have reviewed this notice and have advised the Department of the Treasury and theInternal Revenue Service (IRS) that they agree with it.



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