Section 105
Section 105 (16 Pages)

Controversial thoughts on reimbursing employees to purchase Individual Plans.

On the down side, Individual Provider Networks are not as good as the better Group Health Plans!

Internal Revenue Code Section §106  allows Employers to  deduct Group, but not reimbursement for Individual Plans IRS Notice 2013-54  IRS More Info 

Guidance on the Application of Code § 4980D to Certain Types of Health Coverage Reimbursement Arrangements     Notice 2015 – 17

Related Pages in the Tax Credit Section



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