Stiff Penalties for Paying Disproportionate Share of Executive's Premiums under Health Care Reform

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Stiff Penalties for Paying Disproportionate Share of Executive's Premiums under Health Care Reform
Leonard, Street and Deinard

[Guidance Overview]
Oct. 22, 2010

Excerpt: We can hope that the IRS clarifies the manner in which these nondiscrimination rules will apply to employer plans, including the identity of the non-highly compensated employees against whom plans are not permitted to discriminate. In the meantime, however, employers with insured, non grandfathered health plans should carefully review their insurance policies and strongly consider a uniform premium structure across all employee classifications.

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