Article Date:
December 2015

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Q&A: Help? Affordable Care Act Health Benefits for One Employee



While researching information about the issue of a single employee health plan, I ran across your article 2014 Attack by Obamacare on Section 105 Medical Plans (HRA Plans). I am a sole proprietor with one employee to whom I have provided a health care plan that includes both a health insurance policy and payments for health expenses not covered by health insurance.


You indicate that the government has offered conflicting information, and my research thus far has yielded conflicting information as well.


I am trying to clarify how I can have a single employee health plan that I can deduct as a Schedule C business expense as I’ve done previously. It seems that since the Affordable Care Act (ACA) (which by the way is not affordable) took effect, a sole proprietor with only one employee is discriminated against because a qualified group plan is not an option for purchase and the ACA-developed exchange individual policies can’t be purchased by the business owner.


I have a health plan that the 2010 law supposedly grandfathered, but from what I’m reading now, the grandfather seems dead and the allowable Schedule C business expense deduction appears problematic. Can you help? ... Log in to view full article.

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