(3-hour CE Credit) Self-study.
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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, 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.