Illinois Administrative Code
Title 80 - PUBLIC OFFICIALS AND EMPLOYEES
Part 2120 - STATE OF ILLINOIS MEDICAL CARE ASSISTANCE PLAN
Subpart H - MISCELLANEOUS
Section 2120.710 - Non-discrimination

Current through Register Vol. 48, No. 52, December 27, 2024

a) This Plan shall meet the requirements of Code sections 125 and 414 that require that all benefits provided for Participants who are highly compensated are provided for all other Participants.

b) If this Plan fails to meet these requirements, the discriminatory excess will be included in the high compensated Participants' taxable income for the Plan Year.

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