Section 105 Medical Reimbursement Plan Discrimination

Internal Revenue Service, Treasury §1.105–11

https://www.govinfo.gov/content/pkg/CFR-2012-title26-vol2/pdf/CFR-2012-title26-vol2-sec1-105-11.pdf

reimbursement of employee medical expenses referred to in section 105(b). A plan or arrangement is self-insured un-less reimbursement is provided under an individual or group policy of acci-dent or health insurance issued by a li-censed insurance …

Tax Reduction Letter - Discriminate with Your 105 Plan

https://bradfordtaxinstitute.com/Content/Discriminate-with-Your-105-Plan.aspx

The Section 105 medical reimbursement plan allows the sole proprietor or single-member limited liability company (LLC) to cover an employee-spouse with a …

Nondiscrimination Testing | Employee …

https://buck.com/a-resource-guide-for-health-and-welfare-nondiscrimination-testing/

The Section 105(h) eligibility test is similar to the test applicable to qualified retirement plans — a self …

Section 105: Health Plan Nondiscrimination Rules

https://complianceadministrators.com/ppaca-nondiscrimination-rules/

To determine if a self-insured or fully-insured health plan is discriminatory in favor of HCIs, plans must be tested under Section 105 (h) criteria, including: Eligibility to participate …

Section 105 (h) Nondiscrimination — …

https://complianceadministrators.com/section-105h-nondiscrimination/

eCFR :: 26 CFR 1.105-11 -- Self-insured medical …

https://www.ecfr.gov/current/title-26/chapter-I/subchapter-A/part-1/subject-group-ECFRb467872627553f1/section-1.105-11

Under section 105 (a), amounts received by an employee through a self-insured medical reimbursement plan which are attributable to contributions of the employer, or are paid …

Health Plan Rules - Treating Employees Differently

https://www.christensengroup.com/article/health-plan-rules-treating-employees-differently

Because fully insured health plans are not subject to the Section 105(h) nondiscrimination rules, employers generally have more flexibility to treat employees …

Section 105(h) Nondiscrimination Testing - Acadia …

https://www.acadiabenefits.com/wp-content/uploads/2019/12/Section-105h-Nondiscrimination-Testing.pdf

reimbursement arrangements (HRAs), and medical expense reimbursement plans (MERPs). Many employers who sponsor an insured plan may also have a self-insured …

Section 105 plans for dummies - PeopleKeep

https://www.peoplekeep.com/blog/section-105-plans-for-dummies

Implement a section 105 plan as a stand-alone medical reimbursement plan, used to reimburse employees for individual health insurance premiums. …

Health Reimbursement Arrangements (HRAs) | Internal …

https://www.irs.gov/newsroom/health-reimbursement-arrangements-hras

On June 20, 2019, the Internal Revenue Service, the Department of the Treasury, the Department of Labor and the Department of Health and Human Services issued final …