# The $500,000 Deduction Limitation for Remuneration Provided by Certain Health Insurance Providers
> **IRS** · Final regulations. · Published 2014-09-23 · Effective 2014-09-23 · 79 FR 56892
## Document
- **Document number:** 2014-22317
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 79 FR 56892
- **CFR reference:** 26 CFR 1
- **Publication date:** 2014-09-23
- **Effective date:** 2014-09-23
- **Treasury docket:** TD 9694
## Abstract

This document contains final regulations on the application of the $500,000 deduction limitation for remuneration provided by certain health insurance providers under section 162(m)(6) of the Internal Revenue Code (Code). These regulations affect certain health insurance providers providing remuneration that exceeds the deduction limitation.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2014/09/23/2014-22317/the-500000-deduction-limitation-for-remuneration-provided-by-certain-health-insurance-providers)
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