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Industry: Email Alert RSS FeedRetirement plan distributions to pay health insurance premiums - Federal Tax update - Brief Article
California CPA, Sept, 2003 by Stuart R. Josephs
Rev. Rul. 2003-62, IRB 2003-25, June 23, 2003, holds that amounts distributed from a qualified retirement plan that the distributee elects to have applied to pay health insurance premiums under a cafeteria plan are includable in the distributee's gross income.
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The same conclusion applies if amounts distributed from the qualified retirement plan are used to reimburse a plan participant's medical expenses.
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