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Rev. Rul. 2014-15: The Requirement of Risk Distribution, the Law of Unintended Consequences, and New Questions to Consider in Funding Retiree Health Benefits
Rev. Rul. 2014-15: The Requirement of Risk Distribution, the Law of Unintended Consequences, and ... agreement? Would the ruling treat the Affordable Care Act employer mandate as an obligation to provide ...Description: This article summarizes a recent revenue ruling concerning the insurance company qualification of an affiliate that reinsures retiree health benefits under an arrangement entered into by a VEBA.
Hide- Authors: Mark Smith
- Date: Oct 2014
- Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Innovative solutions
- Publication Name: Taxing Times
- Topics: Economics>Health economics; Financial Reporting & Accounting>Tax accounting