Carving Out Specialty Drugs May Have Consequences

“Reimbursements for overrides are taxable if not provided a written plan as required by Code Section 105. If taxable, reimbursements should be reported on employee W-2s and all applicable income and employment taxes should be withheld and reported as required by the IRS….”

Compliance-Issues-with-Alternative-Funding-V1.01.pdf (viviohealth.com)

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