IRS Confirms that Self-Insured Health Plans are Eligible for $3,000 Retiree Medical Exclusion for Retired Public Safety Officers

December 07, 2007

In early December 2007, the IRS issued a notice 2007-99 that confirms the change in interpretation by the IRS regarding the inclusion of self-insured health plans in the public safety officer $3,000 retirement medical exclusion enacted in PPA. In earlier guidance, the IRS had interpreted the statutory language to say that self-insured plans were not eligible for the exclusion. Since that time, Congress, through correspondence and the introduction of a Technical Corrections bill, clarified that they had intended for self-insured plans to be eligible.

Additional Information

• Read the full text of IRS Notice 2007-99 (15K)