Article Date:
December 2013

Word Count:



2014 Attack by Obamacare on Section 105 Medical Plans (HRA Plans)

New IRS guidance on the Affordable Care Act (Obamacare) has a direct and perhaps severe or even deadly impact on a big chunk of Section 105 medical reimbursement plans and other health reimbursement accounts (HRAs).


That’s the bad news, but let’s examine the good news first.


Good News


As a reader of the Tax Reduction Letter, you know that the Section 105 plan gives big tax benefits when you either



operate your business as a sole proprietor, cover your spouse with the 105 plan, and neither you nor your spouse has any employees that you have to cover, or


operate your business as a C corporation; the C corporation covers you, the owner-employee, with the Section ... Log in to view full article.

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