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Employers who sponsor health and welfare plans for their employees are subject to a number of discrimination rules and tests. Depending on the type of benefits offered, as many as 11 different rules and tests could apply to a particular employer:
- Three (3) Section 125 Discrimination Tests
- Four (4) Section 129 Dependent Care Account Tests
- Two (2) Section 105(h) Health Plan Tests
- Two (2) Section 79 Life Insurance Tests
Furthermore, the IRS is expected to soon release the new non-discrimination rules similar to the §105(h) which will apply to fully-insured health plans.
This session will help employers understand what tests and discrimination rules apply to their particular situation and review the basics of each test.
Presenter - Fritz Hewelt, Principal Consultant, Benefit Comply, LLC
Fred W. (“Fritz”) Hewelt brings over thirty years of experience to his clients, assisting them with a broad range of issues related to the evaluation and remediation of employee benefit and human resource compliance challenges. Fritz has also assisted numerous clients with welfare benefit plan due diligence in merger and acquisition situations. Fritz holds a BS in Business Administration from Elmhurst College, Elmhurst, Illinois. He also has earned designation as a Chartered Life Underwriter (CLU), a Certified Employee Benefits Specialist (CEBS) and a Fellow, Life Management Institute (FLMI).
The webinar link will be sent to you as soon as it becomes available.
