title: Sec. 105(d) regulations: death knell for use of LTD plan as early retirement dumping ground.
mesh_terms: D006233:Persons with Disabilities; D006264:Health Benefit Plans, Employee / Q000331:legislation & jurisprudence*; D006801:Humans; D007183:Income Tax / Q000331:legislation & jurisprudence*; D007348:Insurance, Health / Q000331:legislation & jurisprudence*; D012179:Retirement; D013997:Time Factors; D014481:United States; D014942:Workers' Compensation