Ezel / IRS Rulings / 1024047
Chief Counsel Advice 1024047 Released June 18, 2010 Advice

CCA 1024047: COBRA premium reimbursement is generally excluded under section 106

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This page covers one taxpayer's ruling from 2010, which can't be cited as precedent. Ask about your situation and see what the current Code and IRS guidance say, with citations.

Currency note: this determination was released in 2010
Statutory amendments, regulation changes, court decisions, or later IRS guidance may have changed the analysis since then. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, threshold, or position mentioned here.
Not precedent. Under 26 U.S.C. § 6110(k)(3), this written determination may not be used or cited as precedent. It resolved one taxpayer's situation on its specific facts, and identifying details were redacted by the IRS before release. The official IRS release (linked on this page as a PDF) is the authoritative source.
About this page: The plain-English summary and ruling snapshot below were written by Ezel based on the official IRS release. The full text is the IRS's own document.
View official IRS release (PDF)

Plain-English summary

The Office of Chief Counsel addressed whether a current employer's reimbursement of COBRA premiums under a prior employer's plan is taxable. It advised that the reimbursement would generally be excluded under IRC § 106 as provided under an accident or health plan.

Ruling snapshot

  • Question: Is reimbursement of COBRA premiums under a prior employer's plan taxable to the employee?
  • Outcome: Advice given
  • Key authorities: IRC § 106

Full text (IRS public release)

ID: CCA-326700-10 Number: 201024047
Release Date: 6/18/2010
Office: ------------------------
UILC: 106.00-00

From: ---------------------------
Sent: Friday, March 26, 2010 7:00 PM
To: -------------------------------------
Cc: ---------------
Subject: RE: Is COBRA insurance reimbursement taxable?

The reimbursement by a current employer of COBRA premiums under a prior
employer's plan would generally be excluded under section 106 as an accident or
health plan. ------, you agree, don't you?

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