Internal Revenue Service September 23, 2014 – Federal Register Recent Federal Regulation Documents

The $500,000 Deduction Limitation for Remuneration Provided by Certain Health Insurance Providers
Document Number: 2014-22317
Type: Rule
Date: 2014-09-23
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations on the application of the $500,000 deduction limitation for remuneration provided by certain health insurance providers under section 162(m)(6) of the Internal Revenue Code (Code). These regulations affect certain health insurance providers providing remuneration that exceeds the deduction limitation.