title: The $500,000 deduction limitation for remuneration provided by certain health insurance providers. Final regulations.
abstract: This document contains final regulations on the application of the $500,000 deduction limitation for remuneration provided by certain health insurance providers under section 162(m)(6) of the Internal Revenue Code (Code). These regulations affect certain health insurance providers providing remuneration that exceeds the deduction limitation.
mesh_terms: D006264:Health Benefit Plans, Employee / Q000191:economics / Q000331:legislation & jurisprudence*; D006801:Humans; D007348:Insurance, Health / Q000191:economics / Q000331:legislation & jurisprudence*; D013660:Taxes / Q000191:economics / Q000331:legislation & jurisprudence*; D014481:United States