Page:United States Statutes at Large Volume 100 Part 3.djvu/690

 100 STAT. 2498

PUBLIC LAW 99-514—OCT. 22, 1986

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"(D) SALARY REDUCTIONS.—Except for purposes of subsec-

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tions (d)(l)(A)(ii) and Q)(5), any salary reduction shall be treated as an employer-provided benefit. "(4) ELECTION TO TEST PLANS OF DIFFERENT TYPES TOGETHER.—

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"(A) IN GENERAL.—Except as provided in subparagraph (B), the employer may elect to treat all plans of the types specified in such election as plans of the same type for purposes of applying subsection (e). "(B) EXCEPTION FOR HEALTH PLANS.—Subparagraph (A)

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shall not apply for purposes of determining whether any health plan meets the requirements of subsection (e); except '•*' that benefits provided under health plans which meet such requirements may be taken into account in determining J whether plans of other types meet the requirements of subsection (e). "(5) SEPARATE LINE OF BUSINESS EXCEPTION.—If, under section 414(r), an employer is treated as operating separate lines of business for a year, the employer may apply the preceding provisions of this section separately with respect to employees in each such separate line of business. The preceding sentence shall not apply to any plan unless such plan is available to a group of employees as qualify under a classification set up by the employer and found by the Secretary not to be discriminatory in favor of highly compensated employees. "(6) SPECIAL RULE FOR APPLYING ELIGIBILITY REQUIREMENTS AND 80-PERCENT TEST TO HEALTH PLANS.—For purposes of deter-

mining whether the requirements of subsection (d)(l)(A)(ii) or of subsection (f) are met with respect to health plans, the employer may elect— "(A) to apply this section separately with respect to cov,; erage of spouses and dependents by such plans, and 4i "(B) to take into account with respect to such coverage only those employees with a spouse or dependent (determined under rules similar to the rules of paragraphs (2)(B) and (O). "(h) EXCLUDED EMPLOYEES.—

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"(1) IN GENERAL.—The following employees shall be excluded from consideration under this section: "(A) Employees who have not completed 1 year of service (or in the case of core benefits under a health plan, 6 months of service). An employee shall be excluded from consideration until the 1st day of the 1st month beginning after completion of the period of service required under the preceding sentence. "(B) Employees who normally work less than 17y2 hours per week. "(C) Employees who normally work during not more than 6 months during any year. "(D) Employees who have not attained age 21. "(E) Employees who are included in, a unit of employees covered by an agreement which the Secretary finds to be a collective bargaining agreement between employee representatives and 1 or more employers if there is evidence that the type of benefits provided under the plan was the subject of good faith bargaining between the employee representatives and such employer or employers.

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