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

Proposed regulation, not in force. REG-135702-15, 81 FR 38020, published 2016-06-10 <https://www.federalregister.gov/documents/2016/06/10/2016-13583/expatriate-health-plans-expatriate-health-plan-issuers-and-qualified-expatriates-excepted-benefits>. Interprets 26 U.S.C. § 162.

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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