Tax Treatment of Sickness & Injury Plans (Currently Unavailable)

Author: Paul J. Winn

This course will examine the tax treatment of personal health insurance premiums, HSAs, MSAs, disability and long term care insurance.

Publication Date: August 2013

Designed For
Registered tax return preparers and tax practitioners.

Topics Covered

• Health Insurance
• Tax-Favored Health Plans
• Disability and Long Term Care Insurance Coverage

Learning Objectives

• Identify the tax treatment of premiums for and benefits from health insurance policies;
• Recognize the rules governing health savings accounts and Archer medical savings accounts;
• Recognize the tax treatment health reimbursement accounts;
• Distinguish between the tax treatment of employer-paid and individually-paid disability income insurance policies;
• Recognize the tax rules governing business-related disability coverage; and
• Identify the tax treatment of long term care insurance.

Level
Basic

Instructional Method
Self-Study

NASBA Field of Study
Taxes (3 hours)

Program Prerequisites
None

Advance Preparation
None