A group health plan (other than a self-insured plan) shall satisfy the requirements of section
105(h)(2) of title
26 (relating to prohibition on discrimination in favor of highly compensated individuals).
(b) Rules and definitions
For purposes of this section—
(1) Certain rules to apply
Rules similar to the rules contained in paragraphs (3), (4), and (8) of section
105(h) of title
26 shall apply.
(2) Highly compensated individual
The term “highly compensated individual” has the meaning given such term by section
105(h)(5) of title
(July 1, 1944, ch. 373, title XXVII, § 2716, as added and amended Pub. L. 111–148, title I, § 1001(5), title X, § 10101(d),Mar. 23, 2010, 124 Stat. 135, 884.)
2010—Pub. L. 111–148, § 10101(d), amended section generally. Prior to amendment, text read as follows:
“(a) In General.—The plan sponsor of a group health plan (other than a self-insured plan) may not establish rules relating to the health insurance coverage eligibility (including continued eligibility) of any full-time employee under the terms of the plan that are based on the total hourly or annual salary of the employee or otherwise establish eligibility rules that have the effect of discriminating in favor of higher wage employees.
“(b) Limitation.—Subsection (a) shall not be construed to prohibit a plan sponsor from establishing contribution requirements for enrollment in the plan or coverage that provide for the payment by employees with lower hourly or annual compensation of a lower dollar or percentage contribution than the payment required of similarly situated employees with a higher hourly or annual compensation.”
Section effective for plan years beginning on or after the date that is 6 months after Mar. 23, 2010, see section 1004 ofPub. L. 111–148, set out as a note under section
300gg–11 of this title.
The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.
The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013
An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.