Description: Discusses Notice 2011-02 as it addresses most, but not all, of the outstanding questions about health-care-insurance entities to which the $500,000 compensation rule applies.

Description: Discussion of recent developments in the taxation of noncoordinated benefits such as fixed indemnity, hospital indemnity, and specified disease insurance policies. Developments include a recent Chief Counsel Advice Memorandum and proposed triagency rulemaking that would impact non coordinated benefits.