Article Date:
November 2011

Word Count:



Road Map to Section 105 Plan Deductions

The Section 105 plan is perfect when it creates tax deductions where none existed before.


To fit into the perfect Section 105 plan, you need to



operate as a Schedule C, E, or F business;


be married;


employ your spouse in your business; and


have no other employees in any other businesses owned by you or your spouse.


This article gives you the nuts and bolts of the Shellito case, where the appeals court laid out a road map for your perfect Section 105 medical plan.1


Mr. and Mrs. Shellito lost their $36,490 Section 105 plan deductions in a 2010 U.S. ... Log in to view full article.

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