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It sounds like you are referring to a Sec 105 reimbursement plan.
Your plan needs to be designed and administered to comply with Affordable Care Act.
To comply with Obamacare you cannot have an annual limit or lifetime limit on essential health benefits,
must cover basic preventive care services without cost-sharing to the employee, and must meet administrative and reporting requirements for group health plans.
A 105 Plan used for individual health insurance reimbursement meets these reforms by only reimbursing employees for individual health insurance expenses and basic preventive care.
To meet the administrative and reporting requirements a third-party administrator is used.
You can still use a 105 plan there are just additional restrictions and requirements that you need to follow.
You are correct that two spouses do not constitute a single employee. You can still have a health reimbursement arrangement but it needs to meet specific requirements and it is limited on what can be reimbursed.
A formal arrangement needs to drafted between the C-Corporations and the employees (you and your wife) to reimburse certain medical expenses tax free. The C-Corporation would reimburse employees for individual health insurance premiums and / or other out of pocket medical expenses.
As a result of ACA, HRA’s are limited for many employers to be compliant the HRA needs to have one participant.
You could generate the same benefit with only one employee. So let’s assume that you are now the corporations only employee. You can set determines that the monthly contribution amount is $1,500. You purchase health insurance coverage for both you and your wife for $1,000. You would submit documentation to a third party provider showing proof of the premium expense. The provider would verify the expense and approve the reimbursement. So you would be reimbursed by the corporation at $1,000 per month. The unused $500 would accrue each month. You would be able to use the extra money to reimbursed for out medical expenses.
Only the corporation may contribute to the HRA. There is no minimum or maximum. Documentation needs to be submitted prior to any reimbursement.
An alternative to a stand alone HRA would be a Healthcare Reimbursement Plan (HRP). A HRP is an employer funded health benefit plan that can be used to reimburse employees for health insurance premiums.