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Benefit Plan Nondiscrimination Rules

Group health plans have a particularly complicated set of rules related to self-funded group health plans and cafeteria plans under the Internal Revenue Code (IRC). Specifically, the IRC nondiscrimination rules that apply to these types of plans can be challenging for plan sponsors to navigate. To help ensure employer plans maintain their tax-favored status and that benefits are distributed equitably among employees, employers must become familiar with the nondiscrimination testing rules that apply to their benefit offerings.

Key Topics Include:

  • Overview of Cafeteria Plan Nondiscrimination Testing: Eligibility Test, Contributions & Benefits Test and Key Employee Concentration Test
  • Self-Insured health plans and Code Section 105(h) nondiscrimination testing
  • Dependent Care Assistance Programs (DCAPs) and nondiscrimination testing failures
  • The special nondiscrimination test that applies to employer-sponsored group-term life insurance plans (and their application to Key Employees under the plan)




DISCLAIMER: Brown & Brown, Inc. and all its affiliates, do not provide legal, regulatory or tax guidance, or advice. If legal advice counsel or representation is needed, the services of a legal professional should be sought. The information in this document is intended to provide a general overview of the topics and services contained herein. Brown & Brown, Inc. and all its affiliates, make no representation or warranty as to the accuracy or completeness of the document and undertakes no obligation to update or revise the document based upon new information or future changes.

Date & Time

June 20
11:00 am - 12:00 pm CDT