title: Pretax allotments for health insurance premiums. Final rule.
abstract: The Office of Personnel Management (OPM) is issuing final regulations dealing with the use of OPM's allotment authority to allow for Federal Employees Health Benefits (FEHB) employee premium payments to be deducted on a pretax basis under section 125 of the Internal Revenue Code. The allotment regulations work in tandem with related FEHB regulations dealing with this premium conversion.
mesh_terms: D006077:Government Agencies / Q000331:legislation & jurisprudence*; D006264:Health Benefit Plans, Employee / Q000191:economics / Q000331:legislation & jurisprudence; D006801:Humans; D020402:Medical Savings Accounts / Q000331:legislation & jurisprudence*; D010559:Personnel Management; D013660:Taxes; D014481:United States