Tax Treatment of Sickness and Injury Plans

Tax Treatment of Sickness and Injury Plans

Tax Treatment of Sickness and Injury Plans addresses the tax treatment of plans designed to provide benefits upon the sickness or injury of a taxpayer. It examines the tax treatment of contributions to and benefits received under health insurance plans, health savings accounts (HSAs), Archer medical savings accounts (MSAs), health reimbursement arrangements (HRAs), disability insurance and long-term care insurance.

Upon completion of this course, a student should be able to:

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

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