Situation

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.

Questions

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.