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Resources

The following documents are available in Adobe Portable Document Format (PDF). If you do not currently have the reader installed on your computer, you will need to download the FREE Adobe Acrobat Reader to view them. To download the Adobe Acrobat Reader, click on the icon displayed to the right.

Coordinated Issue Paper I
Health insurance deductibility information for self-employed individuals (24 k)
Coordinated Issue Paper II
Retroactive adoption of an accident and health plan (18 k)
Group HRA vs. HSA
Compares Group HRA to HSA (25 k)
HRA Goes Beyond Standard Deduction
Examples of why business owners need the BASE® 105 HRA for additional tax savings (8 k)
Notice 2002-45
Basic information about Health Reimbursement Arrangements (58 k)
Qualification Guide
Determine your eligibility from this simple flowchart
(20 k)
Revenue Ruling 2002-41
Describes basics of Health Reimbursement Arrangements (24 k)
Revenue Ruling 2002-58
Reiterates IRS' position from 1999 Coordinated Issue Papers (13 k)
Technical Advice Memo
Technical Advice Memorandum (6 k)

     
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