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Final Rules on Health Insurer Pay Deduction Limit Impose Calculation and Recordkeeping Challenges
Towers Watson Link to more items from this source
Nov. 20, 2014

"In contrast to the $1 million pay deduction cap under Section 162(m) of the tax code that applies to all public companies, the health insurer deduction cap imposed under Section 162(m)(6) has a broader reach that applies to all employees (not just the CEO and next three highest-paid executives) and does not include exceptions for performance-based compensation or commissions. However, exceptions are provided for contributions to, or distributions from, certain types of retirement plans and benefits that are excludible from gross income (e.g., health benefits)."

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