Code Section 106

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Tax Code Section 106 excludes employer contributions to plans that provide “compensation (through insurance or otherwise)” for personal injuries or sickness from employee income. Treas. Reg. § 1.106-1. Retirees are considered to be employees for purposes of § 106. Rev. Rul. 62-199.


§ 1.106-1 Contributions by employer to accident and health plans.