"While Revenue Ruling 61-146 permits employers to pay or reimburse properly substantiated premiums paid for hospital and medical insurance on a tax-free basis, it should not be read as providing any direction about compliance with the ACA's market reforms. The principles of Revenue Ruling 61-146 could still be useful for situations where ACA rules do not apply. For example, an employer could reimburse premiums paid for retiree only coverage and excepted benefits, such as a specified disease policy, a hospital indemnity plan or a stand-alone dental or vision plan."

MORE >>