[Code of Federal Regulations]
[Title 26, Volume 2]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.106-1]

[Page 467]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 1_INCOME TAXES--Table of Contents
 
Sec. 1.106-1  Contributions by employer to accident and health plans.

    The gross income of an employee does not include contributions which 
his employer makes to an accident or health plan for compensation 
(through insurance or otherwise) to the employee for personal injuries 
or sickness incurred by him, his spouse, or his dependents, as defined 
in section 152. The employer may contribute to an accident or health 
plan either by paying the premium (or a portion of the premium) on a 
policy of accident or health insurance covering one or more of his 
employees, or by contributing to a separate trust or fund (including a 
fund referred to in section 105(e)) which provides accident or health 
benefits directly or through insurance to one or more of his employees. 
However, if such insurance policy, trust, or fund provides other 
benefits in addition to accident or health benefits, section 106 applies 
only to the portion of the employer's contribution which is allocable to 
accident or health benefits. See paragraph (d) of Sec. 1.104-1 and 
Sec. Sec. 1.105-1 through 1.105-5, inclusive, for regulations relating 
to exclusion from an employee's gross income of amounts received through 
accident or health insurance and through accident or health plans.