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The Handbook of Employee Benefits: Health and Group Benefits 7/E, 7th Edition by Jerry Rosenbloom

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CHAPTER 28Federal Tax Law Requirements for Group Welfare Benefit Plans

Everett T. Allen, Jr.

At one time, group welfare benefit plans were mostly free of significant regulation by federal authorities. Employer contributions for these benefits were tax-deductible and, other than for group life insurance in excess of $50,000, were income tax free to employees. Benefits paid, for the most part, were also income tax free, the only notable exception being employer-provided disability income benefits. Nondiscrimination requirements were generally nonexistent and, in addition, employers had much latitude in prefunding future plan liabilities.

The first major legislation relating to group welfare benefit plans was the Employee Retirement Income Security ...

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