§ 2120.710

Ill. Admin. Code tit. 80, § 2120.710

Non-discrimination

Effective Sep 6, 200630 Ill. Reg. 15119AUTHORITY: Implementing Sections 105(h), 125, and 213(d) of the Internal Revenue Code (26 USC 105(h), 125, and 213(d)), Section 405-110 of the Civil Administrative Code of Illinois [20 ILCS 405/405-110], Section 30c of the State Finance Act [30 ILCS 105/30c], and Sections 3 and 9 of the State Employees Group Insurance Act of 1971 [5 ILCS 375/3 and 9] and authorized by Section 5-625 of the Civil Administrative Code of Illinois [20 ILCS 5/5-625].DEPARTMENT OF CENTRAL MANAGEMENT SERVICES

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.

(Source: Amended at 30 Ill. Reg. 15119, effective September 6, 2006)