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Aon Hewitt Comments on Requirements Prohibiting Discrimination in Favor of Highly Compensated Individuals in Insured Group Health Plans (PDF)
Aon Hewitt 
[Opinion] Nov. 9, 2010 "[The comment letter] addressed the following issues: Transitional relief; Who is the employer for testing purposes; Dates for determining testing population; Identifying highly compensated individuals; Excludable employees; Retiree-only fully insured group health plans; The required Code Section 105(h) nondiscrimination tests; Clarification of excise tax; and Small employer exception." MORE >> |
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