No Extra Healthcare Benefits For Executives (IRS Regs Pending)

The IRS is working on regulations that will implement the Affordable Care Act’s nondiscrimination provision,which says that highly compensated employees cannot receive better coverage than the rank-and-file. For self-funded plans, something similar has been in place for years, but there is enough ambiguity in these rules to prevent the IRS from simply extending them to fully insured plans. One difference is clear though: There are big penalties provisions in the ACA.