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Text of IRS Chief Counsel Advice 201622031: Tax Treatment of Wellness Program Benefits and Employer Reimbursement of Premiums Provided Pre-Tax Under a Section 125 Cafeteria Plan (PDF)
Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
May 31, 2016
"An employer may not exclude from an employee's gross income payments of cash rewards for participating in a wellness program. [Further, an] employer may not exclude from an employee's gross income reimbursements of premiums for participating in a wellness program if the premiums for the wellness program were originally made by salary reduction through a section 125 cafeteria plan."

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