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Non-Discrimination Testing Requirements
Non-Discrimination Testing has become a hot topic now that PPACA is requiring the application of IRC Section 105(h) non-discrimination rules on non-grandfathered fully insured health plans. While self-insured group health plans have been subject to these non-discrimination rules for a number of years, fully insured group health plans are now being held to the same requirements. To help employers understand more, we've pulled together information about which health and welfare plans are subject to testing, what tests must be performed annually for various types of plans and a summary of some key testing information. Learn more
