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MS Word Version: Exception to HIPAA Nondiscrimination Rules for Certain Grandfathered Church Plans
Internal Revenue Service [IRS] 
[Official Guidance] Dec. 12, 2006
9 pages. Excerpt: This document contains final regulations that provide guidance under section 9802(c) of the Internal Revenue Code relating to the exception for certain grandfathered church plans from the nondiscrimination requirements applicable to group health plans under section 9802(a) and (b). Final regulations relating to the nondiscrimination requirements under section 9802(a) and (b) are being published elsewhere in [the December 13, 2006] issue of the Federal Register.
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