Article Date:
December 2021

Word Count:



Avoid This Husband-and-Wife LLC Mistake



My wife and I currently have a flow-through LLC in which we are both members. My wife is the real estate sales professional. Her broker pays the LLC and gives her a 1099 at the end of the year.


I’m the fixing, research, how-to-add-numbers, and advertising guy.




We think we could benefit from a Section 105 health reimbursement arrangement (HRA).



Would a Section 105 plan work with our husband-and-wife LLC?


If not, what entity do we need to make this work?


Can the 105 ... Log in to view full article.

Log in to view full article

Already a subscriber?

Email Address


Log In Send me my password

You'll be able to read the full article and get instant access to the last few issues of the Tax Reduction Letter

Not yet a subscriber?
with a money-back guarantee