As many employers are by now well aware, the Affordable Care Act imposes nondiscrimination rules on insured non-grandfathered group health plans. The new rules apply to plan years beginning on or after September 23, 2010. These nondiscrimination rules are to be applied in a manner that is “similar to” the rules that apply to self-insured group health plans. In Notice 2010-63, issued on September 20, 2010, the IRS requested public comments on guidance needed to implement the new rules. One message that came through loud and clear is that the IRS should not require compliance in the absence of detailed guidance. In Notice 2011-1, the Treasury Department and the Internal Revenue Service (IRS), as well as the Departments of Labor (DOL) and Health and Human Services (HHS) (collectively, the Agencies), stated that compliance with the new rules should not be required (and thus, any sanctions for failure to comply do not apply) until after regulations or other administrative guidance of general applicability has been issued. In order to provide insured group health plan sponsors time to implement any changes required as a result of the regulations or other guidance, the Agencies anticipate that the guidance will not apply until plan years beginning after the guidance is issued.