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IRS Guidance on Section 105(h) Testing Released Yet?


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Guest BenefitsAnnie
Posted

Has anyone seen guidance yet from the IRS with respect to fully insured plans and Section 105(h) testing? As of right now, I believe we are still in a holding pattern on that but don't want to count on it. We are paying the Cobra premiums for certain executives and this will be a no-no once our plan has to pass non-discrimination testing.

Guest BenefitsAnnie
Posted

Yes, I am referring to that. If the guidance isn't released by the end of 2013, do you think the new requirements will get pushed out to 2015?

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