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