Commencing Jan. 1, 2011, a provision of the Patient Protection and Affordable Care Act (PPACA) was set to prohibit companies from offering more expensive health insurance plans to top executives, armed with a fine of $100 per day for each such highly insured executive.

Previously, this requirement had applied only to self-insured plans, but come the New Year, it was to apply to all non-grandfathered plans.

Just a few days before Christmas, however, the Internal Revenue Service (IRS) announced that it would not be enforcing this nondiscrimination provision, as it is called, nor levying fines. Instead, it would commence a public commentary period running through March 11, 2011.

The agency added that the provision would still be enacted at a future date, but at the start of the next insurance plan year (effectively Jan. 1, 2012, for most companies).

Employers, keep your workforces informed of relevant provisions and obligations of PPACA by purchasing and posting Personnel Concepts’ Health Care Reform Employee Information Poster.