On December 22, 2010, the IRS announced in Notice 2011-1 that the compliance with the nondiscrimination rules under IRC Section 105(h) to non-grandfathered plans with the PPACA will be delayed until regulations or other administrative guidance has been issued The IRS indicated the guidance will not apply until the years beginning a specified period after the guidance has been issued. In addition, no excise tax under the Code will apply until the additional guidance has been issued.
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