"The final rules are similar to the proposed regulations that were released in 2013 in many respects but add several rules clarifying the treatment of members of a controlled group after a corporate transaction, modify several rules for applying the limit to deferred compensation and other specific types of compensation, and clarify certain rules for determining the premiums for health insurance. The final regulations also retain the de minimis rule that was announced in Notice 2011-2 with certain clarifications."