102 STAT. 3628
PUBLIC LAW 100-647—NOV. 10, 1988 (A) MULTIEMPLOYER PLANS.—Subsection (h) of section 89
of the 1986 Code is amended by adding at the end thereof the following new paragraph: "(6) SPECIAL RULE FOR MULTIEMPLOYER PLAN.—Except as provided in regulations, any multiemployer plan shall not be taken into account in applying subparagraph (A), (B), (C), or (D) of paragraph (1) with respect to other plans of the employer. For purposes of this paragraph, a rule similar to the rule of subsection (g)(SXEXiii) shall apply." (B) STUDENTS.—Paragraph (1) of section 89(h) of the 1986 Code is amended by adding after subparagraph (F) the following new subparagraph: "(G) Employees who are students if— "(i) such students are performing services described in section 3121(b)(10), and "(ii) core health coverage is made available to such students by such employer." (6) CloMPARABiliTY RULES.—Paragraph (1) of section 89(g) of the 1986 Code, as amended by section lllB(a)(3), is amended by adding at the end thereof the following new subparagraphs: "(D) SPECIAL RULES FOR APPLYING SUBSECTION (f).— "(i) IN GENERAL.—For purposes of applying subsection (f)— "(I) except as provided in clause (ii), subparagraph (B) shall be applied by substituting '90 percent' for '95 percent', and "(II) a group of plans of the same tj^pe shall be treated as comparable plans if the requirements of subparagraph (E) are met. "(ii) ELECTION TO USE LOWER PERCENTAGE IN DETERMINING COMPARABILITY.—If an election by the employer
under this clause applies for the testing year— "(I) subclause (I) of clause (i) shall not apply, "(II) for purposes of applying subsection (f), subparagraph (B) of this paragraph shall be applied by substituting '80 percent' for '95 percent', and "(III) subsection (f) shall be applied with respect to all health plans maintained by the employer by substituting '90 percent' for '80 percent'. " (E) PLANS TREATED AS COMPARABLE IF EMPLOYEE COST
DIFFERENCE IS $100 OR LESS.—
"(i) IN GENERAL.—A group of plans of the same type shall be treated as comparable with respect to a group of employees if— "(I) such plans are available to all employees in the group on the same terms, and "(II) the difference in annual cost to employees between the plans with the lowest and highest annual employee cost is not greater than $100. "(ii) (COORDINATION WITH SUBPARAGRAPH (B).—Apian not in the group of plans described in clause (i) shall be treated as part of such group if, under subparagraph (B) (without regard to clause (iii) of this subparagraph), such plan is comparable to the plan in such group with the largest employer-provided benefit.