{"abstract":"This document contains final regulations clarifying the rules regarding the tax treatment of payments by qualified retirement plans for accident or health insurance. The final regulations set forth the general rule under section 402(a) that amounts held in a qualified plan that are used to pay accident or health insurance premiums are taxable distributions unless described in certain statutory exceptions. The final regulations do not extend this result to arrangements under which amounts are used to pay premiums for disability insurance that replaces retirement plan contributions in the event of a participant's disability. These regulations affect sponsors, administrators, participants, and beneficiaries of qualified retirement plans.","action":"Final regulations.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2014/05/12/2014-10849.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"79 FR 26838","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date: These regulations are effective on May 12, 2014.","disposition_notes":null,"docket_ids":["TD 9665"],"dockets":[],"document_number":"2014-10849","effective_on":"2014-05-12","end_page":26843,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2014/05/12/2014-10849.xml","html_url":"https://www.federalregister.gov/documents/2014/05/12/2014-10849/tax-treatment-of-qualified-retirement-plan-payment-of-accident-or-health-insurance-premiums","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2014-10849?publication_date=2014-05-12","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2014-05-12/2014-10849/mods.xml","not_received_for_publication":null,"page_length":6,"page_views":{"count":3976,"last_updated":"2026-10-25 10:15:05 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2014-05-12/pdf/2014-10849.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2014-10849.pdf?1399640104","publication_date":"2014-05-12","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2014/05/12/2014-10849.txt","regulation_id_number_info":{"1545-BG12":{"issue":"201404","html_url":"https://www.federalregister.gov/regulations/1545-BG12/medical-and-accident-insurance-benefits-under-qualified-plans","title":"Medical and Accident Insurance Benefits Under Qualified Plans","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201404&RIN=1545-BG12&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BG12"],"regulations_dot_gov_info":{"supporting_documents":[],"comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2007-0067","supporting_documents_count":0,"docket_id":"IRS-2007-0067","regulation_id_number":null,"title":"Medical and Accident Insurance Benefits Under Qualified Plans ","checked_regulationsdotgov_at":"2014-06-01T06:00:12Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":26838,"subtype":null,"title":"Tax Treatment of Qualified Retirement Plan Payment of Accident or Health Insurance Premiums","toc_doc":"Tax Treatment of Qualified Retirement Plan Payment of Accident or Health Insurance Premiums","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":79}