Transcription of Internal Revenue Service Memorandum
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Internal Revenue Service Memorandum
Office of Chief CounselInternal Revenue ServiceMemorandumNumber: 201622031 Release Date: 5/27/2016CC:TEGE:EBPRESP-118788-15 , :April 14, 2016to: Mark EricsonSenior AttorneyTEGE Division Counselfrom: Stephen TackneyDeputy Associate Chief Counsel (Employee Benefits)CC:TEGE:EBsubject: Tax Treatment of Wellness Program Benefits and Employer Reimbursement of Premiums Provided Pre-tax Under a Section 125 Cafeteria PlanThis Chief Counsel Advice responds to your request for assistance. This advice may not be used or cited as an employer exclude from an employee s income under section 105 or section 106 cash rewards paid to an employee for participating in a wellness program?
PRESP-118788-15 5 DISCUSSION In Situations 1, 2, and 3, the coverage provided by the wellness program is excluded under section 106(a) as coverage under an accident and health program.
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