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The Affordable Care Act imposes, for the first time, nondiscrimination rules on non-grandfathered, insured group health plans similar to those that apply to self-insured plans under Section 105(h) of the Internal Revenue Code (the Code
Last week, the Internal Revenue Service (Service) issued Notice 2011-28 which provides interim guidance regarding the informational reporting to employees of their employer-sponsored group health plan coverage (the Notice
In March of 2011, the Internal Revenue Service (Service) issued Notice 2011-28 which provided interim guidance regarding the informational reporting to employees of their employer-sponsored group health plan coverage (the 2011 Notice
