federal_register: 2014-10849
Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API
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| document_number | title | type | abstract | publication_date | pub_year | pub_month | html_url | pdf_url | agency_names | agency_ids | excerpts | regulation_id_numbers |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2014-10849 | Tax Treatment of Qualified Retirement Plan Payment of Accident or Health Insurance Premiums | Rule | This document contains final regulations clarifying the rules regarding the tax treatment of payments by qualified retirement plans for accident or health insurance. The final regulations set forth the general rule under section 402(a) that amounts held in a qualified plan that are used to pay accident or health insurance premiums are taxable distributions unless described in certain statutory exceptions. The final regulations do not extend this result to arrangements under which amounts are used to pay premiums for disability insurance that replaces retirement plan contributions in the event of a participant's disability. These regulations affect sponsors, administrators, participants, and beneficiaries of qualified retirement plans. | 2014-05-12 | 2014 | 5 | https://www.federalregister.gov/documents/2014/05/12/2014-10849/tax-treatment-of-qualified-retirement-plan-payment-of-accident-or-health-insurance-premiums | https://www.govinfo.gov/content/pkg/FR-2014-05-12/pdf/2014-10849.pdf | Treasury Department; Internal Revenue Service | 497,254 | This document contains final regulations clarifying the rules regarding the tax treatment of payments by qualified retirement plans for accident or health insurance. The final regulations set forth the general rule under section 402(a) that amounts... |