ACA imposes non-discrimination requirements on insured plans, similar to those for self-funded plans. To ensure compliance with the new nondiscrimination rules for insured, non-grandfathered plans, plan sponsors may be required to perform annual nondiscrimination testing. ACA provides that this rule applies for plan years beginning on or after September 23, 2010. The IRS delayed enforcement of this provision until regulatory guidance is published.
American Fidelity Assurance Company does not provide tax or legal advice.