On December 22, 2010, the IRS issued Notice 2011-1, which delayed the effective date for the Patient Protection and Affordable Care Act (PPACA) requirement that nongrandfathered insured plans comply with rules "similar to" the nondiscrimination rules of Code section 105(h)(2). The nondiscrimination rules generally prohibit discrimination in favor of highly compensated individuals in eligibility to participate in benefits provided under health plans. The PPACA nondiscrimination requirement was originally scheduled to go into effect for the first plan year beginning on or after September 23, 2010, but the IRS delayed the effective date until plan years beginning after further regulations have been issued. The IRS has not yet issued regulations addressing what rules "similar to" those in Code section 105(h)(2) will apply to nongrandfathered insured plans. Self-funded plans must still comply with Code section 105(h)(2).