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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."

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