Article Date:
June 2023

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Answers to Five Questions about Section 105 Medical Plans

As you likely know, the Section 105-HRA plan is exempt from the Affordable Care Act.


It’s a nearly perfect plan for the one-owner business because it can create deductions where none existed before—and for those health care deductions that did exist, it almost always increases the tax benefits.


In this article, we answer five questions about the Section 105-HRA plan:



What happens when you have more than one business?


Can I reimburse health expenses once a year?


What about W-2 wages paid to my employee-spouse?


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