Description:
This webinar on Group Health Plan Non-Discrimination Rules and Testing will provide an overview of the key Internal Revenue Code sections that govern non-discrimination for employer-sponsored group health plan benefits, including section 105(h), section 125, and section 129. We will discuss the purpose and detailed requirements of each section, including how Section 105(h) applies to self-insured medical plans, Section 125 governs cafeteria plans, and Section 129 relates to dependent care assistance programs. Attendees will learn about the importance of ensuring benefits do not disproportionately favor highly compensated employees or individuals or key employees, and how each section defines those groups. This webinar will also address the consequences of non-compliance, and practical strategies for testing and corrective actions.
Attendees of this program will:
- Learn about general non-discrimination concepts under the Internal Revenue Code.
- Learn what tests apply to what plans. Specifically, self-insured group health plans and IRC §105(h); cafeteria plans and IRC Section 125; and dependent care assistance programs (DCAPs) and Section 129.
- Learn the mechanics of each test under each code section and who is included in the prohibited group. Specifically, definitions of highly compensated employees or individuals or key employees.
- Learn common plan design pitfalls such as offering better benefits or lower premiums to executives, failing to base benefits differences on reasonable business classifications, differentiating dependent eligibility.
- Learn about the consequences of non-compliance, which can include taxation of benefits for HCEs, HCIs or key employees and potential plan disqualification.
Moderator and Guest Speakers:
Speakers: Diana Craig & Paul Van Brunt
Moderator: Marie Smith
Time:
August 26, 2026
1:00 pm ET | 12:00 pm CT | 10:00 am PT
For more information
We’re ready when you are. Get in touch and a friendly, knowledgeable Baldwin advisor is prepared to discuss your business or individual needs, ask a few questions to get the full picture, and make a plan to follow up.
This webinar is intended for general information purposes only and should not be construed as advice or opinions on any specific facts or circumstances. The content of this webinar is made available on an “as is” basis, without warranty of any kind. The Baldwin Insurance Group Holdings, LLC (“The Baldwin Group”), its affiliates, and subsidiaries do not guarantee that this information is, or can be relied on for, compliance with any law or regulation, assurance against preventable losses, or freedom from legal liability. This publication is not intended to be legal, underwriting, or any other type of professional advice. The Baldwin Group does not guarantee any particular outcome and makes no commitment to update any information herein or remove any items that are no longer accurate or complete. Furthermore, The Baldwin Group does not assume any liability to any person or organization for loss or damage caused by or resulting from any reliance placed on that content. Persons requiring advice should always consult an independent adviser.
