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- Title
Health Reimbursement Arrangements.
- Authors
Clark, David W.; Pulliam, Darlene
- Abstract
The article examines the U.S. Internal Revenue Service's ruling in Private Letter Ruling 201528004 on health reimbursement arrangements (HRA). The ruling reportedly provides employers with key benefits that must be considered when crating a retiree health reimbursement account which would address administrative burdens while getting payroll tax savings. Also discussed are the tax law, several revenue rulings, and the requirements for tax-favored HRA.
- Subjects
UNITED States. Internal Revenue Service; LETTER rulings (Income tax); HEALTH reimbursement accounts; HEALTH insurance; EMPLOYERS; BUSINESS revenue; TAXATION
- Publication
CPA Journal, 2016, Vol 86, Issue 1, p56
- ISSN
0732-8435
- Publication type
Article