Employment, Labor and Benefits Alert: IRS Delays Enforcement of the Insured Group Health Plan Nondiscrimination under the Patient Protection and Affordable Care Act
1/13/2011
In Notice 2011-1, the Internal Revenue Service delayed enforcement of a rule adopted as a part of the Patient Protection and Affordable Care Act (the “Act”), which imposed on fully-insured group health plans nondiscrimination rules similar to those that have applied to self-funded medical expense reimbursement plans for decades. Absent this relief the Act’s insured plan nondiscrimination requirement would have taken effect January 1, 2011 for calendar year plans.
