Transcription of MEMO FOR 2% OR MORE S CORPORATION …
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MEMO FOR 2% OR MORE S CORPORATION …
MEMO FOR 2% OR more S CORPORATION shareholders IMPORTANT NEW IRS REQUIREMENTS RELATED TO THE TREATMENT OF HEALTH INSURANCE PREMIUMS Pursuant to IRS Notice 2008-1: For purposes of this memo "health insurance" includes premiums paid for health, dental, vision, long-term care and HSA contributions made by the CORPORATION on behalf of the 2% or more shareholder (and any payments made on behalf of related parties spouse and children of 2% shareholder). This notice states that eligible health insurance for an S corp can either be through a plan in the S corp s name or through an individual plan held by the shareholder, as long as premiums for the individual plan are either paid directly to the insurance company through the S corp or if the premiums are paid by the shareholder, the S corp must reimburse the shareholder. (Thus, in effect, the health insurance policy is being adopted by the S corp).
memo for 2% or more s corporation shareholders important new irs requirements related to the treatment of health insurance premiums pursuant to irs notice 2008-1:
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