The Plan reimburses the medical care expenses of both current and former employees (including retired employees), their spouses and dependents (as defined in §152, determined without regard to § 152(b)(1), (b)(2), and (d)(1)(B)).
The Plan also reimburses the medical care expenses of the surviving spouse and dependents of a deceased employee.
This document contains the annual report to the public concerning Advance Pricing Agreements (APAs) and the experience of the APA program during calendar year 2004. This procedure provides a safe harbor procedure under which the Service will disregard a spousal right of election for purposes of determining whether the CRAT or CRUT meets the requirements of section 664(d)(1)(B) or (d)(2)(B) of the Code continuously since its creation if the spouse irrevocably waives the right of election in the manner prescribed.
, except the Plan provides that the employee will receive a cash payment equal to all or a portion of the unused reimbursement amount available to that employee at the end of the plan year or upon termination of employment, if earlier.
This notice also provides interim procedures for electing investment partnerships and their partners to comply with sections 743(e) and 6031(f).
In addition, these regulations would provide guidance under section 411 of the American Jobs Creation Act of 2004. This notice provides interim procedures for partnerships and their partners to comply with the mandatory basis adjustment provisions of sections 734 and 743 of the Code.
Bank Secrecy Act Administrative Rulings are issued by the Department of the Treasury’s Office of the Assistant Secretary (Enforcement).
This part includes notices of proposed rulemakings, disbarment and suspension lists, and announcements.
Are amounts paid to an employee under a reimbursement plan that provides for the payment of unused reimbursement amounts in cash or other benefits excludable from gross income under § 105(b) of the Internal Revenue Code (the Code)?