SIMERPU RESEARCH · SOURCE RECAP
What Is a Double Dip? — Complete Definition and IRS History
SIMERPU recap and commentary: Mardy Gould
Opened — main text retrieved
Quick recap
Defines double dipping narrowly around a single pre-tax-funded policy. Defends two-policy arrangements with separate after-tax wellness funding and argues that those differ from IRS examples.
SIMERPU’s viewpoint
The article advances a narrow definition of double dipping and a defense of separately funded policies. SIMERPU would evaluate that definition against the underlying authorities and the actual obligations of each policy. The debate is most productive when the parties agree on the transactions being described.
What this source contributes
The article states a specific definition and a two-policy defense that can be compared with primary materials.
What remains unanswered
The proposed definition and claimed distinction need verification against each policy’s obligations and funding.
Mardy Gould’s take
I would make sure everyone is describing the same transactions before debating the term double dip. Identify the policies, who pays each premium and what each policy pays back. Once those facts are clear, compare the argument with the original authorities and give the claimed distinction a substantive review.
Questions I would bring to the conversation
1. What does each policy actually obligate the payer to provide?
2. How is each premium funded?
3. Which authority supports the claimed distinction?
Mardy Gould · Co-Founder, SIMERPU →
What would change our assessment?
Verified policy-level facts and accurate treatment of the cited authorities could strengthen or weaken the defense.
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: Not individually identified
Publisher: IRSDoubleDip.com (private website; not IRS)
Original Publication Date: Not stated
Read this alongside…
Each connection has a specific purpose. Compare the sources’ facts, positions and publication dates as you read.
CCA 201703013 — Tax Treatment of Benefits Paid by Fixed-Indemnity Health Plans
IRS Office of Chief Counsel
Source position: Neutral / explanatory
Compare the two-policy argument with the primary funding scenarios.
Read the SIMERPU recap →
Revenue Ruling 2002-3 — Reimbursement of pre-tax health insurance premiums
IRS
Source position: Neutral / explanatory
Read the historical ruling rather than relying only on the private site’s definition.
Read the SIMERPU recap →
5 Facts About "Double Dip" That Change Everything
IRSDoubleDip.com (private website; not IRS)
Source position: Supportive
Compare the same site’s shorter advocacy presentation.
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: Vendor / adviser marketing or advocacy
Model Discussed: Dual-premium / after-tax §104(a)(3) advocacy
Position: Supportive
Period: Undated / current reference
Retrieved: October 31, 2026
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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