Nondiscrimination Rules for Non-Grandfathered Insured Health Plans

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Insured group health plans are subject to nondiscrimination rules effective January 1, 2011 (for calendar year plans). This memo explains how existing rules (borrowed from self-funded plan rules) may work in the new year. The memo also discusses the excise tax that applies when plans fail the new nondiscrimination rules.

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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.

© Christine Roberts, Mullen & Henzell L.L.P. | Attorney Advertising

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