Internal Revenue Bulletin: 2010-20 |
May 17, 2010 |
Table of Contents
- Notice 2010-38
- I. PURPOSE
- II. EXCLUSION OF EMPLOYER-PROVIDED MEDICAL CARE REIMBURSEMENTS FOR EMPLOYEE’S CHILD UNDER AGE 27
- III. EXCLUSION OF EMPLOYER-PROVIDED ACCIDENT OR HEALTH COVERAGE FOR EMPLOYEE’S CHILD UNDER AGE 27
- IV. CAFETERIA PLANS, FLEXIBLE SPENDING ARRANGEMENTS, AND HEALTH REIMBURSEMENT ARRANGEMENTS
- V. FICA, FUTA, RRTA, AND INCOME TAX WITHHOLDING TREATMENT
- VI. VEBAS, SECTION 401(h) ACCOUNTS, AND SECTION 162(l) DEDUCTIONS
- VII. TRANSITION RULE FOR CAFETERIA PLAN AMENDMENTS
- VIII. EFFECT ON OTHER DOCUMENTS
- IX. EFFECTIVE DATES
- DRAFTING INFORMATION
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