NAUS Legislative Director Rick Jones

NAUS Legislative Director Rick Jones Provides Testimony on Survivor and Retirement Issues

The National Association for Uniformed Services strongly supports action that would end the offset that is applied to the military Survivor Benefit Plan (SBP) due to receipt of veterans Dependency and Indemnity Compensation (DIC).

On December 9, 2015, NAUS Legislative Director Rick Jones provided testimony before the Subcommittee on Military Personnel, Committee on Armed Services, concerning views on survivor and retirement issues.

Click Here for complete testimony.

  1. Peter Pearce
    Peter PearceDec 20, 2015

    Public law 114-41 sect 4000 states — Solely for the purpose of determining whether an employer is an. Applicable large employer under this paragraph shall not be taken into account as an employee if that individual has medical coverage under the TRICARE program–
    Does that apply if the employer has declared its a large employer– is the employer exempt from reporting the TRICARE receipent (it. Means the difference between working full time or part time)

    Thank you

    Peter Pearce

    • Tommy Campbell
      Tommy CampbellDec 21, 2015

      The information on the NAUS website should not be used in any actual transaction without the advice and guidance of a professional Tax Adviser who is familiar with all the relevant facts.

      Although the information contained here is presented in good faith and believed to be correct, it is General in nature and is not intended as tax advice. Furthermore, the information contained herein may not be applicable to or suitable for the individuals’ specific circumstances or needs and may require consideration of other matters.

      Attached is the section referred:

      Public Law 114–41,
      SEC. 4007. AMENDMENTS TO INTERNAL REVENUE CODE WITH
      RESPECT TO HEALTH COVERAGE OF VETERANS.
      (a) EXEMPTION IN DETERMINATION OF EMPLOYER HEALTH INSURANCE
      MANDATE.—
      (1) IN GENERAL.—Section 4980H(c)(2) of the Internal Revenue
      Code of 1986 is amended by adding at the end the following:
      ‘‘(F) EXEMPTION FOR HEALTH COVERAGE UNDER TRICARE
      OR THE VETERANS ADMINISTRATION.—Solely for purposes
      of determining whether an employer is an applicable large
      employer under this paragraph for any month, an individual
      shall not be taken into account as an employee
      for such month if such individual has medical coverage
      for such month under—
      ‘‘(i) chapter 55 of title 10, United States Code,
      including coverage under the TRICARE program, or
      ‘‘(ii) under a health care program under chapter
      17 or 18 of title 38, United States Code, as determined
      by the Secretary of Veterans Affairs, in coordination
      with the Secretary of Health and Human Services and
      the Secretary.’’.
      (2) EFFECTIVE DATE.—The amendment made by this subsection
      shall apply to months beginning after December 31,
      2013.
      (b) ELIGIBILITY FOR HEALTH SAVINGS ACCOUNT NOT AFFECTED
      BY RECEIPT OF MEDICAL CARE FOR SERVICE-CONNECTED DISABILITY.—
      (1) IN GENERAL.—Section 223(c)(1) of the Internal Revenue
      Code of 1986 is amended by adding at the end the following
      new subparagraph:
      ‘‘(C) SPECIAL RULE FOR INDIVIDUALS ELIGIBLE FOR CERTAIN
      VETERANS BENEFITS.—An individual shall not fail to
      be treated as an eligible individual for any period merely
      because the individual receives hospital care or medical
      services under any law administered by the Secretary of
      Veterans Affairs for a service-connected disability (within
      the meaning of section 101(16) of title 38, United States
      Code).’’.
      (2) EFFECTIVE DATE.—The amendment made by this subsection
      shall apply to months beginning after December 31,
      2015.

  2. content
    contentDec 22, 2015

    There are many well known and respected SEO agencies across the industry. Before hiring an SEO agency make sure they’ll send you monthly reports of what they’ve done and the difference it’s made to your rankings for the agreed search terms. There are people who successfully create SEO plans complete with effective strategy, and they are able to get the results they want without hiring an SEO company.

Leave a Reply