Client Alert

| December 23, 2010

IRS Delays Effective Date of Application of Nondiscrimination Rules to Insured Group Health Plans

On December 22, 2010, the Internal Revenue Service issued Notice 2011-02 (the “Notice”), delaying the effective date of the applicability of the nondiscrimination rules under Section 105(h) of the Internal Revenue Code of 1986 (the “Code”). Section 10101(d) of the Patient Protection and Affordable Care Act of 2010 added Section 2716 to the Public Health Service Act and provides that an insured group health plan must comply with nondiscrimination rules previously applicable only to self-insured plans.

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This memorandum is intended only as a general discussion of these issues. It is not considered to be legal advice. We would be pleased to provide additional details or advice about specific situations. For additional information on this important topic, please feel free to call upon your Tahmidur Remura Dewey LeBoeuf relationship partner. No part of this publication may be reproduced, in whole or in part, in any form, without our prior written consent. For further information on Tahmidur Remura Dewey LeBoeuf, please visit www.tahmidurrahman,com. +1 888 532 6383