Featured Jobs
|
DWC - The 401(k) Experts
|
|
PPS Pension Services
|
|
MAP Retirement
|
|
Frank Pension Consultants, Ltd.
|
|
Defined Contribution Account Manager Nova 401(k) Associates
|
|
Relationship Manager - Defined Contributions Daybright Financial
|
|
DWC - The 401(k) Experts
|
|
Retirement Plan Onboarding Specialist Compass
|
Free Newsletters
“BenefitsLink continues to be the most valuable resource we have at the firm.”
-- An attorney subscriber
|
|
|
Text of IRS Notice 2007-99: Eligible Distributions from Governmental Plans for Payment of Health Care Premiums Now Tax-Free When Paid to Self-Insured Plans (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Dec. 4, 2007
Revises certain IRS rules implementing a PPA provision, to reflect Congressional intent; tax-free treatment formerly applied only to payment for healthcare premiums to 'insured' plans. Excerpt: Notice 2007-7, Q&A-23, is modified as follows: Q-23. Can the accident or health plan receiving the payments of qualified health insurance premiums be a self-insured plan? A-23. Yes. An accident or health plan, which is defined under § 105(e), includes a self-insured plan. See § 1.105-5(a) of the Income Tax Regulations.
|
| Please click here to report this link if it is broken (for example, if you see a "404 File Not Found" error message after you click on the linked news item's title). |
| An important word about authorship: BenefitsLink® created this link to the news item, but we are not the news item's author (unless expressly shown above). |