Chairman's Amendments to S. 1129 Jcx-22-89
Chairman's Amendments to S. 1129 Jcx-22-89
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(5) Provide that the bill's definition of leased employees is retroactive to the date the leased employee rules were first effective.
(6) In section 89(c)(2)(B) as amended by the bill, delete the parenthetical phrase "(determined on a weekly basis)".
(7) Section 89(c)(4) as amended by the bill is amended to read as follows: "Core Benefits. — For purposes of this section, the term 'core benefits' means — (A) comprehensive major medical benefits and (B) hospitalization benefits. At the election o...f the employer, such term may also include 2 other benefits prescribed by the Secretary." (8) Clarify the operation of the rules relating to differences in waiting periods. Under the bill, it is intended that if there are different waiting periods under the employer's health plans, then the group of employees eligible to participate after the satisfaction of such waiting period be nondiscriminatory. If that is not the case, then the taxable benefit of the highly compensated employees who are eligible to participate after satisfaction of the shorter waiting period includes the employer-provided benefit that relates to the period that causes the waiting periods to be discriminatory.
What to read after Chairman's Amendments to S. 1129 Jcx-22-89?
You can find similar books in the "Read Also" column, or choose other free books by United States. Congress. Joint Committee On Taxation to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
(5) Provide that the bill's definition of leased employees is retroactive to the date the leased employee rules were first effective.
(6) In section 89(c)(2)(B) as amended by the bill, delete the parenthetical phrase "(determined on a weekly basis)".
(7) Section 89(c)(4) as amended by the bill is amended to read as follows: "Core Benefits. — For purposes of this section, the term 'core benefits' means — (A) comprehensive major medical benefits and (B) hospitalization benefits. At the election o...f the employer, such term may also include 2 other benefits prescribed by the Secretary." (8) Clarify the operation of the rules relating to differences in waiting periods. Under the bill, it is intended that if there are different waiting periods under the employer's health plans, then the group of employees eligible to participate after the satisfaction of such waiting period be nondiscriminatory. If that is not the case, then the taxable benefit of the highly compensated employees who are eligible to participate after satisfaction of the shorter waiting period includes the employer-provided benefit that relates to the period that causes the waiting periods to be discriminatory.
What to read after Chairman's Amendments to S. 1129 Jcx-22-89?
You can find similar books in the "Read Also" column, or choose other free books by United States. Congress. Joint Committee On Taxation to read onlineMoreLess
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