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Our new eBook details how the QSEHRA works in 14 different insurance situations. Download now.

A Guide to Section 105 Plans

Section 105 Plans Overview

What is a Section 105 Plan?What is a Section 105 Plan?

A Section 105 Plan allows tax-free reimbursement of medical and insurance expenses, as allowed under Section 105 of the Internal Revenue Code (IRC).

Section 105 Plans are used by employers in a variety of ways. For example, a common type of Section 105 Plan is a self-funded (or self-insured) health plan, where the employer self-funds (or self-insures) health benefits rather than pay premiums to an insurance company.

Section 105 Plans are also frequently found in the form of Medical Reimbursement Plans such as Health Reimbursement Arrangements and Health Reimbursement Plans.

In this guide we will discuss both types of Section 105 Plans, with a focus on Section 105 Medical Reimbursement Plans. We invite you to explore the topics outlined in the navigation bar.

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The Comprehensive Guide to the Small Business HRA