IRS Delays discrimination testing ...

"In order to provide insured group health plan sponsors time to implement any changes required as a result of the regulations or other guidance, the Departments anticipate that the guidance will not apply until plan years beginning a specified period after issuance. Before the beginning of those plan years, an insured group health plan sponsor will not be required to file IRS Form 8928 with respect to excise taxes resulting from the incorporation of PHS Act § 2716 into § 9815 of the Code."

The Departments anticipate that any new guidance will not apply until plan years beginning a specified period after its issuance. Before the beginning of those plan years, an insured group health plan sponsor will not be required to file IRS Form 8928 with respect to excise taxes resulting from the excise taxes resulting from the incorporation of PHS Section 2716 into Code Section 9815.

A link to Notice 2011-1 is provided below:
http://benefitslink.com/IRS/notice2011-01.pdf