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Disability Income Coverage
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Q 194
How is personal disability income coverage taxed?
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Q 195
How is employer-provided disability income coverage taxed?
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Employer-Provided Health Insurance
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Q 158
What requirements apply to employer-provided health plans?
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Q 159
Is the value of employer-provided coverage under accident or health insurance taxable income to the employee?
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Q 160
Are payments received by employees under employer-provided accident or health insurance taxable income?
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Q 161
Are benefits provided under an employer’s noninsured accident and health plan excludable from the employee’s income?
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Q 162
What nondiscrimination requirements apply to employer provided health benefits?
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Q 163
How are amounts paid by an employer to highly compensated employees under a discriminatory self-insured medical expense reimbursement plan taxed?
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Q 164
What are “domestic partnership” benefits, and how are they taxed?
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Q 165
How are accident or health benefits taxed if they are provided by a closely held C corporation to its stockholder-employees only?
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Q 166
How is health insurance coverage for partners, sole proprietors, and S corporation shareholders taxed?
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Q 167
May an employer deduct the cost of premiums paid for accident and health insurance for employees as a business expense?
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Q 168
What is a Health Reimbursement Arrangement (HRA) and how is it taxed?
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Q 169
Are wage continuation payments under an accident and health plan subject to withholding?
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Q 170
Is employer-provided “sick pay” subject to Social Security and federal unemployment tax?
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Q 171
Must an employer who maintains an accident or health plan file an information return with respect to the plan?
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Q 172
What notice must an employer who maintains an accident or health plan provide to Medicare-eligible individuals?
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Q 173
What coverage continuation or “COBRA” requirements must certain group health plans meet?
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Q 174
Are all employers subject to the COBRA continuation coverage requirements?
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Q 175
What is a qualifying event for purposes of the COBRA continuation coverage requirements?
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Q 176
What is meant by the term “gross misconduct”?
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Q 177
How long must COBRA continuation coverage be provided?
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Q 178
Who is a qualified beneficiary for purposes of the COBRA continuation coverage requirements?
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Q 179
Who is a covered employee for purposes of the COBRA continuation coverage requirements?
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Q 180
Who must pay the cost of COBRA continuation coverage and how is the cost calculated?
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Q 181
What is the Health Coverage Tax Credit?
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Q 182
When must an election to receive COBRA continuation coverage be made?
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Q 183
What notice of COBRA continuation coverage is required?
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Q 184
Which entity is responsible for providing COBRA continuation coverage following a business reorganization?
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Q 185
What is the effect of noncompliance with the COBRA continuation coverage requirements?
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Q 186
What portability, access, renewability, and coverage requirements must be satisfied by group health plans?
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Q 187
What are the rules concerning preexisting condition exclusions under HIPAA ’96?
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Q 188
What are the rules concerning discrimination based on health status under HIPAA ’96?
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Q 190
What is the Guaranteed Renewability requirement?
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Q 191
What rules apply to group health plan benefits provided to newborns and mothers?
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Q 192
What penalties apply to a group health plan’s failure to meet the portability, access, and renewability requirements?
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Q 193
Can health benefits be provided for employees under qualified pension and profit sharing plans?
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Estate Taxation
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Q 646
Is an accidental death benefit payable under a health insurance policy includable in the insured’s gross estate?
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Q 647
Are medical expense reimbursement insurance proceeds received by the insured decedent’s estate includable in the gross estate?
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Gift Taxation
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Q 719
Is the gift tax exclusion for qualified transfers available for amounts paid for health insurance?
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Health and Medical Savings Accounts
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Q 157.01
What is the penalty for an individual who chooses to remain uninsured?
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Q 167.01
What is the credit for employee health insurance expenses of small employers?
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Q 196
What is a Health Savings Account (HSA) and how can one be established?
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Q 197
Who is an “eligible individual” for purposes of a Health Savings Account (HSA)?
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Q 198
What is a “high deductible health plan” for purposes of a Health Savings Account (HSA)?
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Q 199
What are the limits on amounts contributed to a Health Savings Account (HSA)?
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Q 200
Must an employer offering Health Savings Accounts (HSAs) to its employees contribute the same amount for each employee?
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Q 201
What is the penalty for making excess contributions to a Health Savings Account (HSA)? May excess contributions be withdrawn or reduced?
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Q 202
How are funds accumulated in a Health Savings Account (HSA) taxed prior to distribution?
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Q 203
How are amounts distributed from a Health Savings Account (HSA) taxed?
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Q 204
Under what circumstances may an account owner transfer (roll over) funds into an HSA?
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Q 205
Can an individual’s interest in a Health Savings Account (HSA) be transferred as part of a divorce or separation?
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Q 206
What happens to a Health Savings Account (HSA) upon the death of the account holder? Can a surviving spouse continue the account?
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Q 207
Are amounts contributed to a Health Savings Account (HSA) subject to Social Security taxes?
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Q 208
Are employer contributions to a Health Savings Account (HSA) on behalf of an employee subject to withholding?
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Q 209
What tax reporting requirements apply to a Health Savings Account (HSA)?
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Q 210
What is an Archer Medical Savings Account (MSA) and how is it taxed?
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Long-Term Care Insurance
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Q 314
What is a qualified long-term care insurance contract?
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Q 315
What are “qualified long-term care services”?
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Q 316
How are long-term care contracts issued before 1997 treated?
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Q 317
Are premiums paid for a qualified long-term care insurance contract deductible as medical expenses?
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Q 318
May a self-employed individual deduct premiums paid for a qualified long-term care insurance contract?
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Q 319
Are long-term care insurance premiums paid by an employer includable in income to the employees?
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Q 320
May an employer deduct as a business expense the premiums paid for a qualified long-term care insurance contract for employees?
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Q 321
Are benefits received under a qualified long-term care insurance contract taxable income?
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Q 322
How is a long-term care insurance policy that is not a “qualified long-term care insurance contract” taxed?
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Q 323
What reporting requirements are applicable to long-term care benefits?
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Personal Health Insurance
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Q 154
Are premiums paid for personal health insurance deductible as medical expenses?
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Q 155
Are the benefits received under a personal health insurance policy taxable income?
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Q 156
If the benefits received for specific medical expenses exceed those expenses, must the excess be treated as reimbursement for other medical expenses?
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Q 157
If an annuity is used to fund a judgment on or settlement of a claim for damages on account of personal injuries or sickness, how are the damage payments taxed?
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Quick Clicks
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Q 108
What is a flexible spending arrangement?
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Q 168
What is a Health Reimbursement Arrangement (HRA) and how is it taxed?
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Q 173
What coverage continuation or “COBRA” requirements must certain group health plans meet?
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Q 174
Are all employers subject to the COBRA continuation coverage requirements?
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Q 175
What is a qualifying event for purposes of the COBRA continuation coverage requirements?
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Q 176
What is meant by the term “gross misconduct”?
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Q 177
How long must COBRA continuation coverage be provided?
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Q 178
Who is a qualified beneficiary for purposes of the COBRA continuation coverage requirements?
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Q 179
Who is a covered employee for purposes of the COBRA continuation coverage requirements?
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Q 180
Who must pay the cost of COBRA continuation coverage and how is the cost calculated?
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Q 181
What is the Health Coverage Tax Credit?
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Q 182
When must an election to receive COBRA continuation coverage be made?
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Q 183
What notice of COBRA continuation coverage is required?
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Q 184
Which entity is responsible for providing COBRA continuation coverage following a business reorganization?
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Q 185
What is the effect of noncompliance with the COBRA continuation coverage requirements?
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