Just to clarify the point about ACA and non-discrimination: It is indeed true that the ACA incorporated new “105(h)-like” non-discrimination rules for fully insured primary health plans that have yet to be enforced. However, what is often missed in that conversation is that those rules only involve primary health plans and do NOT apply to health insurance plans that fall under the definitions of Excepted Benefits (which includes plans such as hospital indemnity, critical illness and “similar supplemental” expense reimbursed plans that sit on top of your primary health plans). Given their excepted status, you can, in fact, continue to offer those coverages on a select basis to specific classes of employees, including for some available products groups of retirees. Would be happy to provide more information if you are interested.
