For various reasons, employers may wish to exclude certain classes of employees from group health plan coverage or offer different benefits or contributions to different classes of employees (e.g., managerial vs. non-managerial). These arrangements, sometimes referred to as “carve-outs” or “classing out,” need to be analyzed under several laws to determine whether such treatment would be permissible. The following provides a summary of key non-discrimination requirements that may apply to employer sponsored health plans under federal law. Read more
