Section 105 Medical Plan

The Section 105 plan turns personal medical expenses into business deductions.


The plan, when designed for a husband and wife, reimburses the employee-spouse for family medical expenses, making such expenses an employee fringe benefit deduction for the business. You, the employer-spouse, are covered as a spouse of your employee-spouse.


If you are single, don’t worry, you don’t have to get married to get the benefits of a Section 105 plan. Instead, you can create what amounts to a no-hassle spouse by simply operating your business as a C corporation.


Tools for Your Use

To implement your plan, use the Sample 105 plan linked below in either PDF or Word format:


2017 Sample 105 Medical Plan

PDF Document

Word Document


To learn more about how you can benefit from a Section 105 plan, click here for a list of articles.