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Article Date:
July 2007

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Who-Paid-the-Bills Mystery Sinks Section 105 Plan

Rosemary Snorek hired her husband, Ivan, to perform repair and recovery services for Snorek Upholstery, a sole proprietorship operating in Owatonna, Minnesota. Rosemary paid Ivan $480 in cash wages and $10,355 in section 105 medical plan benefits.


In this trial, the only issue was the $3,906 Blue Cross/Blue Shield health insurance payment that covered Rosemary (the $3,906 was part of the $10,355). The court ruled that Rosemary gets no business deduction for the $3,906 health insurance premium because Rosemary could not ... Log in to view full article.

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