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IRS asks for comments on how to apply new health care reform requirements that prohibit insured group health plans from discriminating in favor of highly compensated individuals. In Notice 2010-63, IRS and Treasury say they are considering guidance on extension of the requirements of tax code Section 105(h)(2) to insured group health plans. The regulators would incorporate provisions of Section 2716 of the Public Health Service Act into new tax code Section 9815 and new ERISA Section 715(a)(1), the notice says.
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