Part II of Notice 2002–45 states that to
Section 106.—Contri- butions by Employer to Accident and Health Plans
Internal Revenue Bulletin 2005-16 · 2026-10-03 edition · updated 2026-10-04 · United States
Are amounts paid to an employee under a reimbursement plan that provides for the payment of unused reimbursement amounts in cash or other benefits excludable from gross income under § 105(b) of the Internal Revenue Code (the Code)? See Rev. Rul. 2005-24, page 892.
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