You are now viewing 1 - 3 of 3 results
February 1, 2011 | Journal Article
This article examines the use of "Section 125" cafeteria plans offered by employers to shelter individual health insurance premiums from income tax.
January 1, 2009 | Issue Brief
Can these plans be used to purchase medically-underwritten individual insurance?
September 1, 2010 | Journal Article
An examination of the legal issues surrounding the taxation of employees? premiums for individual health insurance found that state and federal law are unclear as to ?cafeteria plans?? legality, and that implementation of health reform in 2014 will only partially resolve the confusion.