This Portfolio is available with a subscription to Bloomberg Tax, a comprehensive research solution including over 500 Tax Management Portfolios™, practice tools, primary sources and timely news.
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.
All Bloomberg BNA treatises are available on standing order, which ensures you will always receive the most current edition of the book or supplement of the title you have ordered from Bloomberg BNA’s book division. As soon as a new supplement or edition is published (usually annually) for a title you’ve previously purchased and requested to be placed on standing order, we’ll ship it to you to review for 30 days without any obligation. During this period, you can either (a) honor the invoice and receive a 5% discount (in addition to any other discounts you may qualify for) off the then-current price of the update, plus shipping and handling or (b) return the book(s), in which case, your invoice will be cancelled upon receipt of the book(s). Call us for a prepaid UPS label for your return. It’s as simple and easy as that. Most importantly, standing orders mean you will never have to worry about the timeliness of the information you’re relying on. And, you may discontinue standing orders at any time by contacting us at 1.800.960.1220 or by sending an email to email@example.com.
Put me on standing order at a 5% discount off list price of all future updates, in addition to any other discounts I may quality for. (Returnable within 30 days.)
Notify me when updates are available (No standing order will be created).
This Bloomberg BNA report is available on standing order, which ensures you will all receive the latest edition. This report is updated annually and we will send you the latest edition once it has been published. By signing up for standing order you will never have to worry about the timeliness of the information you need. And, you may discontinue standing orders at any time by contacting us at 1.800.372.1033, option 5, or by sending us an email to firstname.lastname@example.org.
Put me on standing order
Notify me when new releases are available (no standing order will be created)