Sec. 2716. PROHIBITION ON DISCRIMINATION IN FAVOR OF HIGHLY COMPENSATED INDIVIDUALS

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## SEC. 2716 PROHIBITION ON DISCRIMINATION IN FAVOR OF HIGHLY COMPENSATED INDIVIDUALS **[**300gg–16**]** ###

(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.