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Final Regs Address Payments by Retirement Plans for Accident or Health Insurance, Provide New Rules for Purchasing Disability Insurance
Troutman Sanders Link to more items from this source
June 3, 2014
"Although the final regulations provide guidance on the types of plan contributions that an insurance policy can make up for in the event of a participant's disability, they leave a number of unanswered questions, including what definition of 'disability' is used for this purpose. The final regulations also do not provide any guidance as to how to determine the amount of any pre-tax contributions that the employee would have otherwise elected to make had he or she not become disabled."

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