(a) In general
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).
(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 title 26 shall apply.
(2) Highly compensated individual
The term "highly compensated individual" has the meaning given such term by section 105(h)(5) of title 26.
Amendments
2010—Pub. L. 111–148, §10101(d), amended section generally. Prior to amendment, text read as follows:
"(a)
"(b)
Effective Date
Section effective for plan years beginning on or after the date that is 6 months after Mar. 23, 2010, see section 1004 of Pub. L. 111–148, set out as a note under section 300gg–11 of this title.