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Health Insurance Premium Payments by Qualified Retirement Plans are Taxable
Ice Miller LLP Link to more items from this source
[Guidance Overview]
May 15, 2014
"[T]he final regulations include an important exception to the general rule. The payments a qualified plan makes to an insurance company for disability insurance premiums are not treated as taxable distributions under Code Section 402(a), and instead constitute incidental accident or health insurance, but only if [two] conditions are satisfied ... If these conditions are not met, the premium payments made to provide disability benefits to the employee would be treated as taxable distributions to the employee under Code Section 402(a) and benefits paid to the plan would constitute contributions."

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