Coronavirus (COVID-19) News and Resources
Coronavirus (COVID-19) Webcasts
Subscribe to Free Daily Newsletters
Post a Job

Featured Jobs

Enrolled Actuary
Loren D. Stark Company logo
Loren D. Stark Company
(Telecommute)
ESOP Valuation Writer
Unique ESOP Valuation Provider
(Telecommute)

Free Daily News and Jobs

“BenefitsLink continues to be the most valuable resource we have at the firm.”

-- An attorney subscriber

Get the BenefitsLink app LinkedIn
Twitter
Facebook

<< Previous news item   |   Next news item >>



Final Regs Under Section 162(m)(6) Address Deduction Limit on Compensation Paid by Health Insurance Providers
Practical Law Company Link to more items from this source
Sept. 21, 2014
"Although the final regulations generally adopted the regulations as proposed, they also contained some modifications suggested by commenters, including providing: [1] Additional clarification for the aggregated group rules ... [2] Additional clarification for the types of amounts that will be considered premiums for providing health insurance coverage. [3] Revised approaches to the attribution of deferred compensation payments from account balance plans and nonaccount balance plans. [4] An alternative method for attributing remuneration resulting from the exercise of stock options and stock appreciation rights that are subject to a substantial risk of forfeiture. [5] A flexible approach to the application of the attribution consistency rules after a corporate transaction."

Please click here to report this link if it is broken (for example, if you see a "404 File Not Found" error message after you click on the link above).
An important word about authorship: BenefitsLink® is providing a hypertext link to the item shown above, but is not the author of the item (unless otherwise specified).
© 2020 BenefitsLink.com, Inc.