Health and Accident Insurance for "2%" S Corporation Shareholders

Date
2006-11-10
Authors
Harl, Neil
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Altmetrics
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Iowa State University Digital Repository
Abstract

Recent developments1 have called into question the availability of the “above-the-line” deduction for federal income tax purposes for “2 percent” shareholders of S corporations under certain circumstances.2 The problem is particularly acute for sole shareholders of S corporations.3

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