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PLAN QUALIFICATION REQUIREMENTS SECTION 89k
NONDISCRIMINATION RULES SETTING THE STAGE
THE NONDISCRIMINATION TESTS
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86 Blue Book 86 Conf accident or health accounting accumulated postretirement benefit actuarial present value aggregated amount apply attributed basis benefits provided benefits test Board concluded business or operating cafeteria plan COBRA Code conference agreement continuation coverage covered December 31 defined DEFRA dependent determining disability discriminatory excess elect eligibility test employer plan employer-provided benefit ERISA excise tax former employees full eligibility group health plan group-term life insurance health benefits health coverage highly compensated employees House bill income individual insurance plans liability line of business Medicare secondary multiemployer plan non-highly compensated employees nondiscrimination rules nondiscrimination tests operating unit paragraph penalty pension percent period plan assets plan participants ployees postretiremen postretirement benefit obligation purposes qualified beneficiary reduction regulations Rept retirement safe harbor satisfy Section 89 Senate amendment spouse TAMRA Conf taxable term life insurance testing day tion value of coverage VEBA violation welfare benefit