Nondiscrimination Testing: Knowing If Your Plan Is Discriminatory Before It Is Too Late
Wednesday, October 18, 2017 2:00pm - 2:30pm EDT
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About the Event
Do you have a cafeteria plan or sponsor any self-insured health plans, including a health reimbursement arrangement? If so, then your plan is subject to the nondiscrimination testing requirements under Section 125 for cafeteria plans and 105(h) for self-insured plans. These testing requirements, which are often overlooked, particularly by fully insured plans, are designed to ensure that the plan is not discriminating in favor of highly compensated employees (HCEs). For plans that fail the nondiscrimination testing, there can be significant tax consequences for plan participants.
During this session, attendees will learn:
- What plans are subject to nondiscrimination testing
- What makes a plan discriminatory
- How to avoid discrimination in favor of HCEs
- Consequences for operating a discriminatory plan
*This activity has been approved for 1 HR (General) re-certification credit hours toward aPHR™, PHR®, PHRca®, SPHR®, GPHR®, PHRi™ and SPHRi™ re-certification through HR Certification Institute® (HRCI®). This program is valid for 1 PDC for the SHRM-CP or SHRM-SCP.
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