Regional Vice President of Sales The Retirement Plan Company
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Compass
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Defined Benefit Combo Cash Balance Compliance Consultant Loren D. Stark Company (LDSCO)
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Bates & Company, Inc.
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Loan & Distribution Specialist AimPoint Pension
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AimPoint Pension
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Text of IRS Notice 2010-63 Soliciting Comments on Rules Prohibiting Insured Group Health Plans from Discriminating In Favor of Highly Compensated Individuals (PDF)
Internal Revenue Service [IRS] [Official Guidance] Sept. 20, 2010
4 pages. Excerpt: The final regulations under section 105(h) of the Code, prohibiting discrimination in favor of highly compensated individuals under self-insured medical expense reimbursement plans, were issued in 1981. The Department of the Treasury and the IRS are considering issuing guidance on the [upcoming statutory] extension ... of the requirements of section 105(h)(2) to [non-grandfathered] insured group health plans. The Department of the Treasury and the IRS request comments on what additional guidance relating to the application of section 105(h) (2) would be helpful with respect to insured group health plans.
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