Section text and notes
In general
section 105(h)(2) of title 26A group health plan (other than a self-insured plan) shall satisfy the requirements of (relating to prohibition on discrimination in favor of highly compensated individuals).
Rules and definitions
Certain rules to apply
section 105(h) of title 26Rules similar to the rules contained in paragraphs (3), (4), and (8) of shall apply.
Highly compensated individual
section 105(h)(5) of title 26The term “highly compensated individual” has the meaning given such term by .
July 1, 1944, ch. 373 Pub. L. 111–148, title I, § 1001(5)124 Stat. 135 (, title XXVII, § 2716, as added and amended , title X, § 10101(d), , , 884.)
Editorial Notes
Amendments
Pub. L. 111–148, § 10101(d)2010—, amended section generally. Prior to amendment, text read as follows:
In General“(a) .—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.
Limitation“(b) .—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.”
Statutory Notes and Related Subsidiaries
Effective Date
section 1004 of Pub. L. 111–148section 300gg–11 of this titleSection effective for plan years beginning on or after the date that is 6 months after , see , set out as a note under .