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Text of IRS Notice 2007-99: Eligible Distributions from Governmental Plans for Payment of Health Care Premiums Now Tax-Free When Paid to Self-Insured Plans (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Dec. 4, 2007
Revises certain IRS rules implementing a PPA provision, to reflect Congressional intent; tax-free treatment formerly applied only to payment for healthcare premiums to 'insured' plans. Excerpt: Notice 2007-7, Q&A-23, is modified as follows: Q-23. Can the accident or health plan receiving the payments of qualified health insurance premiums be a self-insured plan? A-23. Yes. An accident or health plan, which is defined under § 105(e), includes a self-insured plan. See § 1.105-5(a) of the Income Tax Regulations.
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