IRS delays enforcement of non-discrimination requirements for insured health plans By Jim Prince


This Article Authored by McAfee & Taft Attorney: Jim Prince.

Effective for Plan Years which begin after September 23, 2010, the Patient Protection and Affordable Care Act (the "Patient Protection Act") prohibits non-grandfathered health plans from discriminating in favor of highly compensated employees and imposes a $100 per day per participant penalty on plans that discriminate. However, in Notice 2011-1 the IRS has delayed the application of the non-discrimination provisions of the Patient Protection Act until after regulations or other administrative guidance of general applicability have been issued. Notice 2011-1 also indicates that the penalty for failure to comply with the non-discrimination provisions will also not apply until the required regulatory guidance is issued.

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DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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