Group health plans have a particularly complicated set of rules related to self-funded group health plans and cafeteria plans under the Internal Revenue Code (IRC). Specifically, the IRC nondiscrimination rules that apply to these types of plans can be challenging for plan sponsors to navigate. To help ensure employer plans maintain their tax-favored status and that benefits are distributed equitably among employees, employers must become familiar with the nondiscrimination testing rules that apply to their benefit offerings.
