Nondiscrimination Requirement for Self-Insured Plans

[Guest BMJG]

Is there legal authority that permits an employer to charge highly compensated individuals a higher premium than nonhighly compensated individuals? For example, $500 premium for employees with incomes $50k-$100k, $1000 for employees with incomes $100k-$150k, and $2000 for employees with income $150k +. Is this set up simply a reasonable classification under 105(h)?

[Chaz]

There is nothing in Code Section 105(h) or any other federal law that prohibits discrimination AGAINST highly compensated employees.