Tax Planning for Retirees

Employer-Provided Insurance, Etc.

  • § 15.01 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
  • § 15.02 Employer Medical and Dental Plans for Retirees
  • § 15.03 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
  • § 15.04 Retiree Discounts on Employer Products or Services

» Chapter 16 – PERSONALLY PURCHASED RETIREMENT ANNUITIES