Is anyone aware of IRS guidance re: at what point a self-insured welfare plan is discriminatory when the contributions made by highly compensated employees are lower than those made by other plan beneficiaries? I'm looking for a formula for a mechanical (rather than conceptual) analysis. I.e., how is Reg. 1.105-1(e) actually implemented? All leads are appreciated

You lost me somewhere.

1.105-1(e) gives a clear mathematical (mechanical) formula, just plug in the numbers where they tell you.

1.105-1 deals with "Amounts attributable to employer contributions." It applies to all accident and health plans.

The point at which a self-insured welfare plan becomes discriminatory is a different issue so there is no I.e as you put it in your post.

What are you trying to find out?