TAHC
TAX ASPECTS OF HEALTH BENEFITS FOR EMPLOYERS AND THE SELF-EMPLOYED
This two-hour course covers the basic tax aspects of medical
expenses and health-care insurance and discusses the different rules applicable
to individuals, self-employed persons and S corporation shareholder-employees,
and C corporation employees.
Major topics include:
- What expenses
are medical expenses?
- What limitations
apply to medical-expense itemized deductions?
- What limitations
apply to qualified long-term-care insurance premiums?
- Who is eligible
for a health savings account (HSA)?
- What limitations
apply to contributions and distributions from an HSA?
- What limitations
apply to coverage provided to self-employed persons and S corporation
shareholders?
- What are
the tax benefits of health-care insurance coverage provided to an employee?
- What are
the limitations applicable to Archer MSAs?
- What nondiscrimination
rules apply to employer-provided health-care benefits?
Prerequisites: None
Level of Knowledge: Basic
Field of Study: Taxes
Price: $39
Credit Hours: 2
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