PROHIBITION ON DISCRIMINATION IN FAVOR OF HIGHLY COMPENSATED INDIVIDUALS.

SEC. 2716. [300gg–16] PROHIBITION ON DISCRIMINATION IN FAVOR OF HIGHLY COMPENSATED INDIVIDUALS. (a) In General.—A group health plan (other than a self-insured plan) shall satisfy the requirements of section 105(h)(2) of the Internal Revenue Code of 1986 (relating to prohibition on discrimination in favor of highly compensated individuals). (b) Rules and Definitions.—For purposes of this section— (1) Certain rules to apply.—Rules similar to the rules contained in paragraphs (3), (4), and (8) of section 105(h) of such Code shall apply. (2) Highly compensated individual.—The term “highly compensated individual” has the meaning given such term by section 105(h)(5) of such Code.