17 NCAC 05E .0106. EMPLOYEE BENEFIT PLAN CONTRIBUTIONS

Latest version.

Insurance company contributions or subsidies in the self‑insurance of life and accident and health insurance coverage as an employee benefit plan are not taxable under G.S. 105‑228.5.

History Note: Authority G.S. 105‑228.5; 105-262;

Eff. February 1, 1976;

Readopted Eff. February 28, 1978;

Transferred & Recodified from 11 NCAC 11E .0305 Eff. January 15, 1998.

                    
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