Is it possible for an employer (with 13 employees) to set up a self-insured MRP for a single non-HCE?
Is it correct that the failure of such a plan to pass 105(h) discrimination testing would be that benefits provided to HCEs under the plan would be taxable? But if no HCEs benefit under the plan, is this a problem? Would the NHCE/participant be able to exclude benefits under the plan from income?