Employers remain in a holding pattern through 2014 regarding a provision of the Affordable Care Act that the Internal Revenue Service is not yet enforcing.

Under the ACA, non-discrimination rules will apply to all health plans, in that companies cannot offer better benefits to higher-compensated officials, such as executive medical plans and class-based benefits, according to a white paper from ERISA attorney Benjamin Lupin, senior vice president of compliance at Corporate Synergies — but only after appropriate guidance has been issued.

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