| Employers with Self-funded/Level-Funded health plans | This rule prohibits group health plans from discriminating in favor of highly compensated individuals with respect to both eligibility and benefits offered under the plan.
Employers should review their plans and ensure plans are still within compliance and not discriminating against non-Highly Compensated Individuals (HCIs). |
HCIs must include the excess benefits provided to them in gross income. Plan sponsor may also face an excise tax or penalty of up to $100 per day per individual discriminated against. |
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