Self-Study
3
Basic
Taxes
There are no prerequisites.

Course Description

In Tax Treatment of Sickness and Injury Plans, Paul Winn addresses taxation issues of plans designed to provide benefits upon the sickness or injury of a taxpayer. The course will examine the tax treatment of contributions to and benefits received under, health insurance, health savings accounts (HSAs), Archer medical savings accounts (MSAs), health reimbursement arrangements (HRAs), disability insurance, and long-term care insurance.



Instructor



Course Specifics

Taxes
Jan 19, 2018
There are no prerequisites.
SS8152542
68
None


Compliance Information

103220
IRS Provider #: 0MYXB
IRS Course ID: 0MYXB-T-01034-16-S
IRS Federal Tax Law Credits: 3
CTEC Provider #: 2071
CTEC Course ID: 2071-CE-1000
CTEC Federal Tax Law Credits: 3
Qualifies for CA Fraud: No


Learning Objectives

Upon successful completion of this course, participants will be able to:

Chapter 1

  • Identify the tax treatment of personally-owned health insurance premiums and benefits;
  • Compare the tax treatment of personally-owned health insurance premiums paid by self-employed taxpayers and taxpayers who are not self-employed; and
  • Apply the rules governing the tax treatment of employer-paid health insurance premiums and benefits.

Chapter 2

  • Identify the tax treatment given to -
    • Archer Medical Savings Accounts,
    • Health Savings Accounts, and
    • Health Reimbursement Arrangements; and
  • Calculate the contributions that may be made to -
    • Archer Medical Savings Accounts, and
    • Health Savings Accounts.

Chapter 3

  • Compare the tax treatment of premiums for and benefits paid under individually-paid and employer-paid disability income policies;
  • Identify the tax treatment of premiums for and benefits paid under various business-related disability policies; and
  • Apply the tax rules to long term care premiums and benefits.


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Online Access

Get immediate access to a robust collection of learning and reference materials, allowing you to dive deep into the information you need. Our self-study materials are authored by top-quality, industry experts who focus on helping you grasp concepts quickly using real-life examples. Download your CPE to any device, and take it with you so you can learn when and wherever you want. Complete your CPE with an online exam, and enjoy instant grading with the option to print your certificate immediately upon passing.

online access
Hard Copy

Our self-study materials are authored by top-quality, industry experts. You’ll receive a bound notebook of all the course materials, shipped to you within one business day. In addition, you’ll also have full online access. Each self-study package includes a robust collection of learning and reference materials to help you cover the information efficiently and put it into practice immediately.

hard copy
Self-Study Video

Experience high-quality instruction with our Self-Study Videos, available to you 24/7. With more than 80+ videos currently in the Western CPE Self-Study Video library, you can see and hear our expert instructors deliver the information you need in a dynamic way that allows you to immediately apply your learning. Unlike a live course or webcast, you can complete the course on your own time, playing and pausing as needed. Self-Study Videos allow you to complete your CPE requirements on your own time.

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