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