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CHAPTER 13
EMPLOYER-PROVIDED INSURANCE, ETC.
§ 13.01 Overview of Taxation of Employer-Provided Insurance, Etc.
-----[1] Medical and Dental Plan Premiums and Reimbursements
-----[2] Life Insurance Provided Under a Qualified Retirement Plan
-----[3] Certain Group Term Life Insurance
-----[4] Split-Dollar Life Insurance
-----[5] Other Types of Life Insurance
-----[6] Life Insurance Proceeds
-----[7] Discounted Employer Products or Services
§ 13.02 Employer Medical and Dental Plans for Retirees
§ 13.03 Retiree Life Insurance Coverage Provided by Employer
-----[1] Premiums Paid on Retiree Life Insurance
----------[a] Premiums on Certain Group-Term Life Insurance Policies
----------[b] Premiums on Split-Dollar Life Insurance Arrangements
---------------[i] Categories of Split-Dollar Life Insurance Arrangements
---------------[ii] Transfer to Retiree of Unrestricted Ownership of the Policy
----------[c] Premiums on Other Life Insurance Policies
----------[d] Premiums on Life Insurance in Qualified Retirement Plans
-----[2] Proceeds of Retiree Life Insurance
§ 13.04 Retiree Discounts on Employer Products or Services
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EMPLOYER-PROVIDED INSURANCE, ETC.
§ 13.01 Overview of Taxation of Employer-Provided Insurance, Etc.
-----[1] Medical and Dental Plan Premiums and Reimbursements
-----[2] Life Insurance Provided Under a Qualified Retirement Plan
-----[3] Certain Group Term Life Insurance
-----[4] Split-Dollar Life Insurance
-----[5] Other Types of Life Insurance
-----[6] Life Insurance Proceeds
-----[7] Discounted Employer Products or Services
§ 13.02 Employer Medical and Dental Plans for Retirees
§ 13.03 Retiree Life Insurance Coverage Provided by Employer
-----[1] Premiums Paid on Retiree Life Insurance
----------[a] Premiums on Certain Group-Term Life Insurance Policies
----------[b] Premiums on Split-Dollar Life Insurance Arrangements
---------------[i] Categories of Split-Dollar Life Insurance Arrangements
---------------[ii] Transfer to Retiree of Unrestricted Ownership of the Policy
----------[c] Premiums on Other Life Insurance Policies
----------[d] Premiums on Life Insurance in Qualified Retirement Plans
-----[2] Proceeds of Retiree Life Insurance
§ 13.04 Retiree Discounts on Employer Products or Services
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an attorney, accountant, or other professional; and the author is not offering legal, accounting, or
other professional advice. The material presented on this website is not intended for use, and may
not be used, to avoid tax penalties. If you need legal advice or other professional help, you should
seek (from an independent attorney, accountant, or other competent professional) advice based on
your own particular circumstances.
matter covered. However, the information provided on this website is not a substitute for the advice of
an attorney, accountant, or other professional; and the author is not offering legal, accounting, or
other professional advice. The material presented on this website is not intended for use, and may
not be used, to avoid tax penalties. If you need legal advice or other professional help, you should
seek (from an independent attorney, accountant, or other competent professional) advice based on
your own particular circumstances.