Under Internal Revenue Code Section 105(h), a self-insured medical reimbursement plan must pass two nondiscrimination tests. Failure to pass either test means that the favorable tax treatment for highly compensated individuals who participate in the plan will be lost. The Section 105(h) rules only affect whether...

Make sure you are getting the most out of your company’s employee assistance program. Take a look at this great article from our partner, United Benefit Advisors (UBA) to see how you can maximize the employee assistance program by Nancy Cannon. Many employers understand the value of...