Please Note – Change to Effective Date: IAFF MERP Eligible Retirees, who paid covered insurance premiums with pre-tax income (e.g., insurance premiums deducted from a spouse’s pay before income tax was applied) in 2023, can now submit a claim for reimbursement of those premium payments as a taxable benefit payment. Claims for reimbursement of 2023 Covered Expenses for premiums (and medical expenses) are due to the Trust Office no later than March 31, 2024. Pre-tax premiums reimbursed by IAFF MERP in 2024 will be included on an IRS Form 1099 for the 2024 tax year and issued in January 2025.