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Nondiscrimination Rules for Health Plans Looming
Society for Human Resource Management [SHRM] Link to more items from this source
[Guidance Overview]
May 29, 2013
"[T]he biggest difference between these PPACA nondiscrimination rules and the nondiscrimination rules for other types of benefits lies in the penalty calculation. In short, the penalties for noncompliance under the PPACA are calculated based on the number of people who are discriminated against. For example, a business with 100 employees that offers a discriminatory fully insured health plan for 10 highly compensated employees would pay a penalty based on the 90 employees who are facing discrimination."

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