... retired employee's accumulated unused bvacation/b and sick leave. Relying on Rev. bRul/b. 75-539, the ruling concludes that the reimbursement plan described in Situation 1 is an HRA that meets the requirements for tax-favored treatment. ...
Rul. 77-337, 1977-2 CB 305). On the other hand, in Bolker v. Comr., 81 TC 782 (1983), aff?d, 760 F.2d 1039 (9th Cir. 1985), the Tax Court and Ninth Circuit were more lenient and allowed the LLC (at least prior to gifts) to be considered ...
