Internal Revenue Bulletin:  2010-20 

May 17, 2010 

EMPLOYMENT TAX


Table of Contents

Notice 2010-38 Notice 2010-38

This notice provides guidance on the exclusion from employees’ gross income for employer-provided accident and health plan coverage for employees’ children under age 27, on the employment tax treatment of these benefits, and on the parallel amendments to section 401(h) for retiree health accounts in pension plans, section 501(c)(9) (voluntary employees’ beneficiary associations (VEBAs)), and the deductions by self-employed individuals under section 162(1).


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