The Handbook of Employee Benefits: Health and Group Benefits 7/E, 7th Edition
by Jerry Rosenbloom
1. See IRC Sec. 132(d); Treas. Reg. Sec. 1.162-5(a)(1).
2. Treas. Reg. Sec. 1.162-6
3. Treas. Reg. Sec. 1.162-5(d)
4. Treas. Reg. Sec. 1.162-5(a)
5. Treas. Reg. Sec. 1.162-5(b)(3)
6. BNA Compensation and Benefits Guide, Welfare and Fringe Benefits, 2004, pp. 4–5.
7. Treas. Reg. Sec. 1.162-5.
8. See IRC Sec. 127(a).
9. See H.R. Rep. 1049, 98th Congress, 2nd Session,
10. See the Economic Growth and Tax Relief and Reconciliation Act of 2001, Sec. 411.
11. Treas. Reg. Sec. 1.127-2(a).
12. IRC Sec. 127(c)(1).
13. IRC Sec. 127(b)(1).
14. IRC Sec. 127(b)(4) and Treas. Reg. Sec. 1.127-2(b).
15. IRC Sec. 127(b)(6).
16. IRC Sec. 127(c)(2) and Treas. Reg. Sec. 1.127-2(h)(1).
17. Treas. Reg. Sec. 1.127-2(h)(2).
18. IRC Sec. 127(b)(2) and Treas. Reg. Sec. ...
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