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TREAS/IRS RIN: 1545-BG12 Publication ID: Spring 2014 
Title: Medical and Accident Insurance Benefits Under Qualified Plans 
Abstract: These are final regulations under section 402(a) of the Internal Revenue Code regarding the tax treatment of payments by qualified plans for medical or accident insurance. The regulations also contain proposed conforming amendments to the regulations. These regulations affect administrators of, and participants and beneficiaries in, qualified plans. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 402    26 USC 7805    PL 109-280, sec 845   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  08/20/2007  72 FR 46421   
NPRM Comment Period End  11/19/2007    
Public Hearing  12/06/2007  72 FR 46422   
Final Action  07/00/2014 
Additional Information: REG-148393-06 Drafting attorney: Michael P. Brewer (202) 622-6090 Reviewing attorney: Lauson Green (202) 622-6090 Treasury contact: Harlan Weller (202) 622-1001 CC:TEGE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Local, State 
Small Entities Affected: Businesses, Governmental Jurisdictions  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Michael P. Brewer
Assistant Branch Chief
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-4833
Fax:202 317-4834
Email: michael.p.brewer@irscounsel.treas.gov