Effect of certain employer contributions with respect to premiums or other consideration paid or contributed by an employee.
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Pension Law Library · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-1.72-8&asof=1995-07-24 · printed October 16, 2026. Unofficial copy compiled from official federal sources; verify against the official text before relying on it.