Retirement plan distributions to pay health insurance premiums.

• Author: Josephs, Stuart R.
• Position: Federal Tax update - Brief Article

Rev. Rul. 2003-62, IRB 2003-25, June 23, 2003, holds that amounts distributed from a qualified retirement plan that the distributee elects to have applied to pay health insurance premiums under a cafeteria plan are includable in the distributee's gross income.

The same conclusion applies if amounts...