" ... analyzes the requirements of [section] 104, [section] 105, [section] 106, [section] 220, [section] 223, [section] 401(h), and [section] 420. It examines the exclusions from gross income provided by [section] 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 [section] 105 for employer-financed sickness and personal injury benefits; and the exclusion provided by [section] 106 for employer-financed coverage"--Portfolio description (Page iii).
Formatted Contents Note
Detailed Analysis. Introduction Taxation of nonemployer financed health and disability benefits provided to an individual Taxation of employer-provided sickness and personal injury benefits Employer-provided accident and health coverage Employer deductions Treatment of long-term care insurance as provided under an accident and health plan Health Reimbursement Arrangements (HRAs) Health Savings Accounts Medical Savings Accounts (MSAs) Qualified Small Employer Health Reimbursement Arrangements Elective Continuation of Medical Coverage (COBRA) HIPAA: Group Health Plan Portability, Access and Renewability Requirements Federal regulation of medical, mental health and substance use disorder benefits Medicare Secondary Payer (MSP) rules Compliance With Employee Retirement Income Security Act of 1974 (ERISA) Compliance with Other Laws MEWAs Employment and severance agreements-effect of health care law Health Care Reform Table of worksheets.
Digital File Characteristics
Source of Description
Description based on contents viewed on October 10, 2017; title from description page.
Available in Other Form
Print version: Cowart, Greta E. Tax and ERISA implications of employer-provided medical and disability benefits. Arlington, VA : Tax Management Inc., -