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 pro-
vided 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 subsec-
tion (gXSXBXiii) 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) COMPARABILITY 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 subsec-
tion (f)—

"(I) except as provided in clause (ii), subpara-
graph (B) shall be applied by substituting '90 per-
cent' for '95 percent', and

"(II) a group of plans of the same type shall be
treated as comparable plans if the requirements of
subparagraph (E) are met.

"(ii) ELECTION TO USE LOWER PERCENTAGE IN DETER-
MINING COMPARABILITY.—If an election by the employer
under this clause applies for the testing year—

"CD subclause (I) of clause (i) shall not apply,
"(II) for purposes of applying subsection (£),
subparagraph (B) of this paragraph shall be ap-
plied 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) .—A plan

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.