100 STAT. 2496
PUBLIC LAW 99-514—OCT. 22, 1986 f
"(A) the aggregate employer-provided benefits received by highly compensated employees under all plans of the A: type being tested, divided by "(B) the number of highly compensated employees (whether or not covered under such plans). The average employer-provided benefit with respect to employees other than highly compensated employees shall be determined in the same manner as the average employer-provided benefit for highly compensated employees. "(f) SPECIAL RULE WHERE HEALTH OR GROUP-TERM PLAN MEETS 80PERCENT COVERAGE TEST.—If at least 80 percent of the employees
who are not highly compensated employees are covered under a health plan or group-term life insurance plan during the plan year, such plan shall be treated as meeting the requirements of subsections (d) and (e) for such year. The preceding sentence shall not apply if the plan does not meet the requirements of subsection (d)(1)(C) (relating to nondiscriminatory provisions). "(g) OPERATING RULES.— "(1) AGGREGATION OF COMPARABLE HEALTH PLANS.—In
the case
of health plans maintained by an employer— "(A) IN GENERAL.—An employer may treat a group of joii comparable plans as 1 plan for purposes of applying subsections (d)(1)(B), (d)(2) and (f). "(B) COMPARABLE PLANS.—For purposes of subparagraph
(A), a group of comparable plans is any group (selected by the employer) of plans of the same type if the smallest employer-provided benefit available to any participant in any such plan is at least 95 percent of the largest employerprovided benefit available to any participant in any such plan. nt
"(2) SPECIAL RULES FOR APPLYING BENEFIT REQUIREMENTS TO HEALTH PLANS.—
"(A) ELECTION.—For purposes of determining whether the requirements of subsection (e) are met with respect to health plans, the employer may elect— "(i) to disregard any employee if such employee and his spouse and dependents (if any) are covered by a health plan providing core benefits maintained by another employer, and "(ii) to apply subsection (e) separately with respect to ^j coverage of spouses or dependents by such plans and to take into account with respect to such coverage only ,>^,5 employees with a spouse or dependents who are not covered by a health plan providing core benefits maintained by another employer. 1;^t ,
"(B) SWORN STATEMENTS.—Any employer who elects the
application of subparagraph (A) shall obtain and maintain, in such manner as the Secretary may prescribe, adequate sworn statements to demonstrate whether individuals have— .^ ^i, >:. "(i) a spouse or dependents, and "(ii) core health benefits under a plan of another employer. The Secretary shall provide a method for meeting the as requirements of this subparagraph through the use of valid sampling techniques.
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