Defined Benefit Combo Cash Balance Compliance Consultant Loren D. Stark Company (LDSCO)
|
Bates & Company, Inc.
|
Loan & Distribution Specialist AimPoint Pension
|
Regional Vice President of Sales The Retirement Plan Company
|
AimPoint Pension
|
Compass
|
“BenefitsLink continues to be the most valuable resource we have at the firm.”
-- An attorney subscriber
Text of IRS TAM 202315010: Deductibility of Unpaid Retiree Health Benefits (PDF)
Internal Revenue Service [IRS] [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." |
Please click here to report this link if it is broken (for example, if you see a "404 File Not Found" error message after you click on the linked news item's title). |
An important word about authorship: BenefitsLink® created this link to the news item, but we are not the news item's author (unless expressly shown above). |