Rev. Rul. 2002-3. "Under the rationale of Rev. Rul. 61-146, Section 106 allows an employee to exclude employer reimbursements for health insurance premiums, but only if those premiums are actually paid by the employee. Under both alternative arrangements described above, when [the employer] applies the amount of employees' salary reduction to pay health insurance premiums, the premium payments are paid by [the employer], not the employees[.]"  MORE >>