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Executive Compensation Limits on Health Insurance Providers: Lincoln Amendment to The America's Healthy Future Act (PDF)
American Benefits Council
Oct. 5, 2009
1 page. Excerpt: This amendment would create a special rule under Section 162(m) regarding the deductibility of excessive remuneration (including deferred deduction remuneration) by a health insurance provider, if at least 25 percent of the health insurance provider's gross premium income isderived from health insurance plans that meet the minimum creditable coverage requirements in the Chairman's mark ('covered health insurance provider'). Employers with self-insured plans are excluded from the definition of covered health insurance provider.
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