Maybe I’m not understanding the problem here... couldn’t the employer just call it a raise and be done with it? Money is money, no need to explicitly say “this is for your health care” it’s just part of the salary.
Given the current anti-law stance of the courts, would you make that bet?
It’s another example of the IRS undermining the actual law - and SCOTUS just gave a standing ovation (6-3) for the last act.
The problem is if the healthcare stipend is classified as tax free.
If the govt can collect taxes on the “extra” compensation it’s just fine.