Noninsured Plan

A defined-benefit pension plan on which payments are not guaranteed by a third party, such as an insurance company or a government.

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Employee taxation of benefits provided under employer's noninsured plan.

Health reimbursement arrangements

The following exhibits illustrate the estimated comparative maximum contributions and deductions that may be allocated to a business owner in an insured or noninsured plan based on the owner's age at inception of the plan.

The revitalization of the defined benefit pension

Unfortunately, the regulations do not specifically allow such self-employed individuals to rely on these rules.(40) These taxpayers should be made aware of the tax risk associated with a noninsured plan.

Executive compensation, fringe benefits and employee business expense reimbursements