More Guidance on Section 105 Plans

dc.contributor.author Harl, Neil
dc.contributor.department Iowa State University Digital Repository
dc.date 2018-02-18T20:27:43.000
dc.date.accessioned 2020-06-29T22:52:29Z
dc.date.available 2020-06-29T22:52:29Z
dc.date.embargo 2017-08-14
dc.date.issued 1999-04-30
dc.description.abstract <p>In recent years, with rising medical costs, and without full deductibility for health and accident plan costs by self-employed individuals, some taxpayers have been encouraged by plan promoters to establish so-called “Section 105” plans with the self-employed individual’s spouse hired as an employee. Numerous questions have been raised about the plans including whether expenses incurred before a plan’s adoption are excludible from the gross income of the employee. The Internal Revenue Service has recently provided additional guidance on such plans in two Coordinated Issue Papers under the Industry Specialization Program.</p>
dc.identifier archive/lib.dr.iastate.edu/aglawdigest/vol10/iss9/1/
dc.identifier.articleid 1484
dc.identifier.contextkey 10597609
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol10/iss9/1
dc.identifier.uri https://dr.lib.iastate.edu/handle/20.500.12876/2961
dc.source.bitstream archive/lib.dr.iastate.edu/aglawdigest/vol10/iss9/1/AgLawDigest_v10n09_01.pdf|||Fri Jan 14 17:46:51 UTC 2022
dc.subject.disciplines Agricultural and Resource Economics
dc.subject.disciplines Agricultural Economics
dc.subject.disciplines Agriculture Law
dc.subject.disciplines Public Economics
dc.title More Guidance on Section 105 Plans
dc.type article
dc.type.genre article
dspace.entity.type Publication
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relation.isOrgUnitOfPublication d2bcee6c-7cba-4fa7-bd11-543354ce7b1b
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