other benefits

(d) Other benefits. The term other benefits includes only benefits that are similar to life, sick, or accident benefits. A benefit is similar to a life, sick, or accident benefit if: (1) It is intended to safeguard or improve the health of a member or a member's dependents, or (2) It protects against a contingency that interrupts or impairs a member's earning power.

Source

26 CFR § 1.501(c)(9)-3


Scoping language

None
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