Amounts Received Under Accident and Health Plans

What this document is

Amounts Received Under Accident and Health Plans - 26 U.S.C. § 105 is a federal tax code published by U.S. Government (Office of the Law Revision Counsel). It is one of the documents that insurance license exam questions are written from, including life & health practice questions. This page summarizes it and points to the official version, which is the text to rely on.

Sections cited in practice questions

Each practice answer shows the exact passage it comes from. These are sections of this document that questions cite, with a short excerpt from the source text.

• 26 U.S.C. § 105(b) (Amounts Expended for Medical Care)

  “(b) Amounts expended for medical care Except in the case of amounts attributable to (and not in excess of) deductions allowed under section 213 (relating to medical, etc., expenses) for any prior taxable year, gross income does not include amounts referred to in subsection (a) if such amounts are...”

• 26 U.S.C. § 105: Subsection (h) (Self-Insured Medical Reimbursement Plans)

  “A self-insured medical reimbursement plan does not meet the requirements of subparagraph (B) of paragraph (2) unless all benefits provided for participants who are highly compensated individuals are provided for all other participants.”

• 26 U.S.C. § 105(a): amounts attributable to employer contributions

  “Except as otherwise provided in this section, amounts received by an employee through accident or health insurance for personal injuries or sickness shall be included in gross income to the extent such amounts (1) are attributable to contributions by the employer which were not includible in the...”

• 26 U.S.C. § 105(h)(1): discriminatory self-insured medical expense reimbursement plan

  “In the case of amounts paid to a highly compensated individual under a self-insured medical reimbursement plan which does not satisfy the requirements of paragraph (2) for a plan year, subsection (b) shall not apply to such amounts to the extent they constitute an excess reimbursement of such...”

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Questions about this source

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• Fair Credit Reporting Act - 15 U.S.C. § 1681a (Definitions)State statute
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