Prohibition on discrimination in favor of highly compensated individuals

A group health plan (other than a self-insured plan) shall satisfy the requirements of section 105(h)(2) of title 26 (relating to prohibition on discrimination in favor of highly compensated individuals). Rules similar to the rules contained in paragraphs (3), (4), and (8) of section 105(h) of title 26 shall apply. The term “highly compensated individual” has the meaning given such term by section 105(h)(5) of title 26. For purposes of this section— (Source: (July 1, 1944, ch. 373, title XXVII, § 2716, as added and amended Pub. L. 111–148, title I, § 1001(5), title X, § 10101(d), Mar. 23, 2010, 124 Stat. 135, 884.))