SIMERPU RESEARCH · LIMITED-ACCESS NOTE
Proposed Rules on Short-Term, Limited-Duration Insurance and Fixed Indemnity Excepted Benefits Coverage
SIMERPU recap and commentary: Mardy Gould
Partial PDF — first 40 of 63 pages
Recap of the available material
Proposes changes addressing fixed benefit payments and medical-expense substantiation under §1.105-2. Retrieved pages also explain pre-tax versus after-tax premium funding.
SIMERPU viewpoint on the available material
The retrieved portion of the proposed rules helps explain the questions raised about fixed benefit payments and substantiation. SIMERPU would use that material to understand the proposal and compare it with later rulemaking. The remaining pages were not retrieved, and proposed provisions should retain their proposal-stage label.
What the available material contributes
The retrieved pages provide proposal-stage reasoning about fixed benefit payments and substantiation.
What remains unanswered
Only the first 40 of 63 PDF pages were retrieved, and the material is proposed rulemaking rather than a final rule.
Mardy Gould’s take
I would keep a proposed-rule document clearly labeled throughout the discussion. It can explain what regulators were considering and why, but an employer needs to know what happened afterward. I would compare the relevant pages with the later rulemaking before using the proposal to support an operating decision.
Questions I would bring to the conversation
1. Which statements are proposed changes rather than existing provisions?
2. What relevant material lies outside the retrieved pages?
3. What did the later rulemaking do with the tax proposals?
Mardy Gould · Co-Founder, SIMERPU →
What would change our assessment?
The remaining pages and later authoritative developments could expand or qualify this limited, proposal-stage assessment.
Read the original source
The original author and publisher are credited below. Continue to their article, document or source page for the complete context.
Original Author: Internal Revenue Service, Department of the Treasury; Employee Benefits Security Administration, Department of Labor; Centers for Medicare & Medicaid Services, Department of Health and Human Services
Publisher: Federal Register
Original Publication Date: 2023-07-12
Read this alongside…
Each connection has a specific purpose. Compare the sources’ facts, positions and publication dates as you read.
Short-Term, Limited-Duration Insurance and Independent, Noncoordinated Excepted Benefits Coverage
Federal Register
Source position: Neutral / explanatory
Check the later preamble’s treatment of the proposed tax amendments.
Read the SIMERPU recap →
CCA 202323006 — Tax Treatment of Employer-Funded, Insured, Fixed-Indemnity Wellness Policy
IRS Office of Chief Counsel
Source position: Neutral / explanatory
Read the contemporaneous primary example of wellness-indemnity payments.
Read the SIMERPU recap →
Health & Welfare Plan Lunch Group — April 2024 Update
Alston & Bird LLP
Source position: Mixed
Compare professional seminar commentary on proposed and final rulemaking.
Read the SIMERPU recap →
Keep learning with SIMERPU
Build your understanding with learning resources, the free Professional Roadmap and our approach to reviewing sources.
About this source
Original Updated Date: Not stated
Source Type: Government — regulation / rulemaking
Model Discussed: Proposed §1.105-2 amendments; fixed indemnity tax treatment
Position: Neutral / explanatory
Period: Recent — 2023–2026
Retrieved: October 31, 2026
Research and date notes
Proposed rules, not final law. Tax discussion in retrieved pages; remaining pages not parsed.
Each record identifies the material retrieved. SIMERPU’s viewpoint and Mardy Gould’s take are editorial commentary; the source-position label describes the original source’s stance. Read the original and its qualifications when evaluating a particular arrangement.
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