I can't tell you how strongly I disagree with the last two posts. Life is difficult enough without us creating adverse rules that don't exist. Fact: Identified individual is an NHCE. Fact: An amendment which loosens eligibility in order to advantage an NHCE is not discriminatory. Fact: The natural operation of plan provisions (such as those that turn the NHCE into an HCE in a future year) can not be discriminatory.
Strong letter to follow.