Prop. Treas. Reg. § 1.162-31 The $500,000 deduction limitation for remuneration provided by certain health insurance providers.

2. Section 1.162-31 is amended by adding paragraph (b)(5)(v) to read as follows:

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(b) * * *

(5) * * *

(v) Expatriate health plan coverage. For purposes of this section, amounts received in payment for expatriate health plan coverage, as defined in § 54.9831-1(f)(3), are not premiums.

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