Chris Johnson, Manager Consulting Services - J.W. Terrill

Healthcare Reform: Non-Discrimination• Non-Grandfathered Fully-Insured Plans• Effective first renewal following September 23, 2010• Prohibits discrimination based on salary;• 70% of all employees must be eligible to participate in plan (simple definition)• Classifications that favor “highly compensated” individuals prohibited• Non compliant employers subject to $100 per day / per affected participant• Rules applying to self-funded (pre-PPACA)• Prohibits discrimination based on salary;• 70% of all employees must be eligible to participate in plan (simple definition)• Classifications that favor “highly compensated” individuals prohibited• Non compliant employers – Value of benefit included in employee gross income• Exclusions from testing• Employees not having completed 3 years, under age 25, part-time, seasonal, coveredunder a Collective Bargaining Agreement, non-resident alients