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Cover Story
May 2010
By
Barbara Haugen
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Medicare Tax Subsidy Cut
Will hit public company earnings in 2013.
A little-noticed provision in the law subjects new insured plans to the same non-discrimination rules as self-insured plans (section 105(h) of the Internal Revenue Code). Under the section, health benefits that discriminate in favor of highly compensated employees with respect to eligibility to participate or benefits received are not excluded from income.
Industry
New Rules for Highly Paid Workers
More In This Issue
Basics of the New Healthcare Reform Law
Large-Group Insured Plans, Small-Group Plans and Self-Insured Plans
Personal Lines
Righting the Ship
Graham Clarke builds London’s employee-owned Miller with p...
Benefits Firm M&A Will Change
Healthcare reform will likely harm smaller firms and change ...
Jumpers and Dumpers
Many game the Massachusetts system, helping to make it the most expensive healthcare insurance in the nation.
Twist of Fate
The rubric of the old benefits model turns into a new group benefits opportunity.
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