In prior bulletins, we have provided information concerning the requirements applicable to group health plans under the Health Care Reform Law, including new nondiscrimination requirements. See Health Care Reform Summary: What Employers and Individuals Need to Know. Under the law, these nondiscrimination requirements were set to become effective as of the first day of the first plan year beginning after September 23, 2010 (e.g., January 1, 2011 for a calendar year plan).
On December 22, 2010, the IRS issued Notice 2011-1, recognizing that more guidance is needed on these requirements, and postponing the effective date until after regulations are issued. Although the notice did not indicate when regulations are expected, it did indicate that some period of time will be provided after issuance of the regulations to allow employers to bring their plans into compliance.
Houston Harbaugh will continue to provide information as these matters develop.