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Text of IRS TAM 202315010: Deductibility of Unpaid Retiree Health Benefits (PDF)
Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
Apr. 14, 2023

"ISSUE: Whether Taxpayer is entitled to deduct estimated future retiree benefits as unpaid loss adjustment expenses (LAE) in its Year 1, Year 2, and Year 3 taxable years under Section 832(b)(5) ... or whether Section 404(a)(5) applies and TAM-124724-21 2 precludes deductibility of such amounts until the year in which retiree benefits are includible in gross income of the employee receiving the benefits."

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