applicable health benefits
Defined in 1 place of the United States Code.
The term “applicable health benefits” mean 1 health benefits or coverage which are provided to—
(i) retired employees who, immediately before the qualified transfer, are entitled to receive such benefits upon retirement and who are entitled to pension benefits under the plan, and
(ii) their spouses and dependents.
Source
- 1994–199626 U.S.C. § 420Internal Revenue Code · Transfers of excess pension assets to retiree health accounts · for purposes of this section
The term “applicable health benefits” means health benefits or coverage which are provided to—
(i) retired employees who, immediately before the qualified transfer, are entitled to receive such benefits by reason of retirement and who are entitled to pension benefits under the plan, and
(ii) their spouses and dependents.
Source
- 2012–present26 U.S.C. § 420Internal Revenue Code · Transfers of excess pension assets to retiree health accounts · for purposes of this section
The term “applicable health benefits” means health benefits or coverage which are provided to—
(i) retired employees who, immediately before the qualified transfer, are entitled to receive such benefits upon retirement and who are entitled to pension benefits under the plan, and
(ii) their spouses and dependents.
Source
- 1996–201226 U.S.C. § 420Internal Revenue Code · Transfers of excess pension assets to retiree health accounts · for purposes of this section