integrated with health savings accounts selectively to sicker workers, and (B) establish a safe harbor that helps employers determine whether contributions to health savings accounts with respect to which there is an integrated health plan comply with affordability requirements under the Patient Protection and Affordable Care Act and the amendments made by such Act. (12) Cross reference For penalty on failure by employer to make comparable contributions to the health savings accounts of comparable employees, see section 4980G. . (2) Nonapplication of ERISA Contributions by an employer to a health savings account (as defined in section 223 of the Internal Revenue Code of 1986), and an integration eligible health plan which is integrated with such account (within the meaning of such section), shall not be treated as a plan for purposes of the Employee Retirement Income Security Act of 1974 if— (A) receipt of such contributions by the employee is voluntary, (B) the employer does not select or endorse the integration eligible health plan which is integrated with such account, (C) no premiums, other than premiums for the integration eligible health plan which is integrated with such account, are paid from the account, (D) the employer receives no consideration (money or other benefit) in connection with the employee selecting or renewing a plan, and (E) each participant is notified annually that such contributions and such plan are not subject to the requirements of such Act. (c) Termination of certain other health care related tax benefits (1) Exclusion limited to self-funded major medical plan of employers Section 105(b) of such Code is amended by striking paid, and inserting paid under a self-funded major medical plan of the employer . (2) Exclusion not applicable to health reimbursement arrangements Section 105(h) of such Code is amended to read as follows: (h) Exclusion not applicable to health reimbursement arrangements Subsection (b) shall not apply to health reimbursement arrangements. . (3) Repeal of