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 Medical and Dental Plans for Retirees
• —–[1] Retiree Medical and Dental Plans Generally
• —–[2] HRAs Available after Retirement
• —–[3] Continuation of Group Health Plan Coverage (COBRA)
• —–[4] Medicare, Medicaid, and Medigap Benefits
• —–[5] HSAs and Archer MSAs Held by Retirees
• —–[6] Medicare Advantage MSAs

• § 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