September 28, 2019

New Health Reimbursement Arrangement Rules

By David Ermer, Esq., Ermer Law Group PLLC, Washington, DC

Background

Since the 1940s, employer paid health insurance has been exempt from federal income and payroll taxes for employees.  Typically, employers offer group health coverage to their employees.  Nevertheless, in the early 1960s the Internal Revenue Service (IRS) recognized that this tax exemption also applied when employers reimbursed employees for individual health insurance premiums.1

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