health insurance highly compensated

The Challenge

Non-Discrimination in Favor of Highly Compensated Employees and ...
Sep 14, 2010 . Under I.R.C. § 105(h)(2), discrimination means providing health benefits to a Highly Compensated Individual (“HCI”) but not all employees.

Non-Discrimination Requirements in Favor of Highly Compensated ...
Explanation. In the past, an insured group health plan could provide non-taxable benefits to executives and other highly compensated individuals even if the .

Publication 15-B (2012), Employer's Tax Guide to Fringe Benefits
Exception for highly compensated employees. If your plan is a self-insured medical reimbursement plan that favors highly compensated employees, you must .

Our Service

Paychex Insurance Agency | Health Care Reform – Non ...
Highly Compensated Individuals. The second major non-discrimination mandate of Health Care Reform prohibits discrimination in favor of a company's HCIs.

26 USC § 105 - Amounts received under accident and health plans ...
In the case of amounts paid to a highly compensated individual under a self- insured medical reimbursement plan which does not satisfy the requirements of .

Our Approach

Nondiscrimination Testing -
Nontaxable benefits include the value of the group medical premium, contributions to a . If you have HCEs in the Day Care FSA, non-Highly Compensated .


Cooley LLP | News & Insight | Alerts | Executive Health Insurance: A ...
Nov 11, 2010 . Executive Health Insurance: A Casualty of Health Care Reform . discriminatory self-insured health plan; in that case, each highly compensated .

IRS Delays Implementation of Highly Compensated Employee Rule ...
“highly compensated employees” until such time as it is able to issue regulations “or other . Nondiscrimination Provisions Applicable to Insured Health Plans” .