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We've updated one of our most popular materials. See what's new in our guide to MERPs.

A Guide to Section 105 Plans

Additional Reading on Section 105 Plans

Section 105 Medical Reimbursement Plans

Section 105 of the IRS code allows small business owners to pay for medical expenses tax-free. With a Section 105 medical reimbursement plan, an employer can reimburse an employee for medical and insurance expenses. >> Read more.

Section 105 Plans

This article provides an overview of Section 105 Plans including advantages, administration options, and how Section 105 Plans work. >> Read more.

FAQ: Can Owners Participate in Section 105 Medical Reimbursement Plans?

For small businesses using a Section 105 Medical Reimbursement Plan to reimburse employees for individual health insurance premiums, a common question is "can an owner participate in the Section 105 Plan?" >> Read more.

Why Section 105 Plans are Better Than Section 125 Plans (Post-2014)

This article examines why it's better to use a Section 105 plan post-2014. >> Read more.

Section 105 Medical Reimbursement Plans: FAQs

Here are the top three questions from small business owners about setting up a Section 105 Medical Reimbursement Plan. >> Read more.

What Health Insurance Premiums Can Section 105 Plans Reimburse?

It's becoming mainstream for small employers to offer defined contribution allowances instead of offering a small group health insurance plan. The most common way to set up the allowances is with a limited-purpose Section 105 medical reimbursement plan. So, what types of health insurance premiums can a Section 105 plan reimburse? >> Read more.

Section 105 Plan Document Requirements

A Section 105 Plan allows tax-free reimbursement of medical and insurance expenses. The Section 105 Plan Document describes the terms and conditions related to the operation and administration of the Section 105 Plan. >> Read more.

Section 105 Plan Eligibility - By Owner Status

A common question from business owners and one-person nonprofits is "am I eligible to participate in the Section 105 plan?" This article reviews Section 105 owner participation for various types of owners. >> Read more.

Section 105 Software - Health Insurance Expense Reimbursement via Payroll

The easiest way to offer health benefits today is with a Section 105 "Pure" Defined Contribution Plan. With the right Section 105 Software, employers can record tax-free health care reimbursements via their existing payroll service (e.g. Paychex, ADP, QuickBooks, etc.). >> Read more.

Section 105 Plan Rules & Requirements

This article outlines Section 105 plan rules and requirements. >> Read more.

10 Questions to Ask Section 105 Plan Providers

This article outlines ten questions to ask when researching Section 105 Providers. >> Read more.

Small Business Guide to Section 105 Medical Reimbursement Plans