Payment of COBRA Premiums for Highly Compensated

[Guest gaham]

I have a highly compensated individual who will remain employed but will lose coverage under a self-insured health plan because of his limited hours. He is 60 and will need coverage beyond the regular COBRA limit. Can we offer to continue his COBRA coverage beyond the normal COBRA limit, assuming we receive approval from the stop-loss carrier, without running afoul of the 105(h) nondiscrimination rules? I'm thinking that we can as long as the he pays the premiums on an after-tax basis, but would appreciate anyone else's views on this. Thanks in advance.