1. See IRC Sec. 132(d); Treas. Reg. Sec. 1.162-5(a)(1).
2. Treas. Reg. Sec. 1.162-6
3. Treas. Reg. Sec. 1.162-5(d)
4. Treas. Reg. Sec. 1.162-5(a)
5. Treas. Reg. Sec. 1.162-5(b)(3)
6. BNA Compensation and Benefits Guide, Welfare and Fringe Benefits, 2004, pp. 4–5.
7. Treas. Reg. Sec. 1.162-5.
8. See IRC Sec. 127(a).
9. See H.R. Rep. 1049, 98th Congress, 2nd Session,
10. See the Economic Growth and Tax Relief and Reconciliation Act of 2001, Sec. 411.
11. Treas. Reg. Sec. 1.127-2(a).
12. IRC Sec. 127(c)(1).
13. IRC Sec. 127(b)(1).
14. IRC Sec. 127(b)(4) and Treas. Reg. Sec. 1.127-2(b).
15. IRC Sec. 127(b)(6).
16. IRC Sec. 127(c)(2) and Treas. Reg. Sec. 1.127-2(h)(1).
17. Treas. Reg. Sec. 1.127-2(h)(2).
18. IRC Sec. 127(b)(2) and Treas. Reg. Sec. ...
Get The Handbook of Employee Benefits: Health and Group Benefits 7/E, 7th Edition now with the O’Reilly learning platform.
O’Reilly members experience books, live events, courses curated by job role, and more from O’Reilly and nearly 200 top publishers.
