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Tax Management Portfolio, Tax and ERISA Implications of Employer-Provided Medical and Disability Benefits, No. 330, analyzes the requirements of §104, §105, §106, §220, §223, §401(h), and §420. It examines the exclusions from gross income provided by §104 for workers’ compensation and other statutory benefits, accident and health insurance benefits not financed by an employer, and damages for personal injuries; the exclusion provided under §105 for employer-financed sickness and personal injury benefits; and the exclusion provided by §106 for employer-financed coverage.
Included are analyses of the use of pension plan assets to provide retiree medical benefits under §401(h) and §420. The Portfolio also provides an overview of the rules governing Health Savings Accounts (HSAs) and Health Reimbursement Accounts (HRAs), and the treatment of long-term care insurance as amounts provided under an accident or health plan.
In addition, this Portfolio discusses the requirements of ERISA applicable to welfare benefit plans, including qualified medical child support orders, the impact of federal employment discrimination and medical and family leave legislation, and multiple employer welfare arrangements (MEWAs).
This Portfolio may be cited as Cowart, 330 T.M., Tax and ERISA Implications of Employer-Provided Medical and Disability Benefits.
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