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Mark D
Mark D, Enrolled Agent
Category: Tax
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Experience:  MBA, EA, Specializing in Business and Individual Tax Returns and Issues
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Is the C-Corp Medical Reimbursement plan still in effect (Section

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Is the C-Corp Medical Reimbursement plan still in effect (Section 213(e)of the 1954 Code?

A Health Reimbursement Account (HRA) plan can be adopted by any employer, although special rules apply to partnerships, S-Corps and sole props as far as to who is considered a qualified employee. Generally a C-Corp can contribute to a shareholder or officer as long as the plan does not discriminate against other eligible employees. Section 213 generally deals with definitions of allowed medical expenses for many purposes. Section 105(b) is the regulation that states such amounts are excluded from gross income. Please let me know if you have further questions.


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