Alaska Compensation for Injuries or Sickness Treasury Regulation 104.1

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Statutory Guidelines [Appendix A(2) Tres. Reg 104-1] regarding compensation for injuries or sickness under workmen's compensation acts, damages, accident or health insurance, etc. as stated in the guidelines.

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FAQ

The Jones Act (46 U.S.C. § 30104) and the LHWCA (33 U.S.C. § 901-950) are mutually exclusive regimes providing compensation for work-related injuries suffered by different categories of maritime employees.

The Act enables seamen who have been injured at sea during the course of their employment to bring a personal injury action against their employers. Under the Jones Act, the plaintiff may bring an action in federal district court or in state court.

Given the heightened risk of serious injury these types of workers are exposed to every day, the Jones Act provides not only important, but essential legal remedies to sailors, crewmembers, oil riggers and other vessel workers who suffer harm as a result of their work.

The Jones Act (46 U.S.C. § 30104) and the LHWCA (33 U.S.C. § 901-950) are mutually exclusive regimes providing compensation for work-related injuries suffered by different categories of maritime employees.

(b) Amounts received under workmen's compensation acts. Section 104(a)(1) excludes from gross income amounts which are received by an employee under a workmen's compensation act (such as the Longshoremen's and Harbor Workers' Compensation Act, 33 U.S.C., c.

In order to be considered a Jones Act Seaman, a person cannot be a freelancer, or independent contractor who works for several different maritime companies. This is because a Jones act requires the seamen to prove a single professional relationship with the vessel or vessels they were working aboard.

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Alaska Compensation for Injuries or Sickness Treasury Regulation 104.1