Worksheet for Code § 105(h) Nondiscrimination Tests Now Available

December 17, 2010


For Plan Years beginning after September 23, 2010, nongrandfathered insured health plans must pass the nondiscrimination tests under Code Section 105(h) or the employer may be penalized. These tests include a Benefits Test and an Eligibility Test.

In order to conduct these tests, the employer must collect information regarding the insured health plans offered to employees, individuals employed. employees covered, the details of various plan features, employees excluded from coverage and the businesses included in its controlled group.

Code Section 105(h) Nondiscrimination Testing Worksheet

To assist in collecting all of the above information and conducting the Benefits Test and the Eligibility Test, I have created a nine page worksheet that creates a guide in what information is needed and how to conduct the tests. It also provides step by step directions with a series of questions and answers.

The completion of this Worksheet is important because it provides evidence of the completion of the tests in case of an IRS audit. It also provides an early warning of any problems in passing the tests.

This worksheet will be updated at no cost when the IRS provides any new guidance. In addition, if you order the worksheet, I will answer any questions.

How do I order?
Call me at 708-717-9638 and pay by credit card.
Just send me a check for $149 to:
Larry Grudzien
Attorney at Law
708 So. Kenilworth Ave.
Oak Park, IL 60304

Did you miss the Webinar? Click her to view it now!

Free Webinar “New Nondiscrimination Rules for Insured Health Plans under Health Care Reform”

December 16, 2010

I conducted a free Webinar on December 14 to introduce the nondiscrimination rules that apply to nongrandfathered insured plans under Code Section 105(h). This webinar is be approximately 1 hour in length.

From this Webinar, you will learn:

  • When a health plan will lose grandfathered status and the new nondiscrimination rules apply,
  • What policies will cause an employer’s health plan to violate the rules,
  • What nondiscrimination tests will apply,
  • Which employees are in the “prohibited group,”
  • What employees can be excluded from the tests,
  • Which plans must be tested, and
  • What are the consequences for failing the tests for employers.

After this webinar, you will able to advise your employer and/or clients in how to prepare for these changes.

You can purchase the Worksheet for Code § 105(h) Nondiscrimination Tests by clicking here.