IRC 106 and ministers: (Are church paid medical premiums taxable to t

[Moe Howard]

IRC 106 says that "employer paid medical insurance premiums (for employee)" are not taxable to employee.

Well, what about when the employer is a church and the employee is the church minister (he pays SE tax on his income from the church).

Since he is self-employed for SE purposes ... then wouldn't that mean that he is NOT an employee........ and therefore the medical premiums are taxable to him for both income tax and SE tax purposes ?