Unused Code
Unused Code
With all of the commotion stemming from the ongoing health care debate and court battles challenging the constitutionality of the recently passed health care law, we are left to wonder if a solution to the widespread problem of increasing health care costs will ever be reached. Yet, for over 55 years, a little-known solution to this problem, hidden deep among many sections in the Internal Revenue Code, has remained seemingly dormant–the Health Reimbursement Arrangement (HRA).
In 1954, the Internal Revenue Code (IRC) was amended to include, among other things, tax-deductible and tax-free Health Reimbursement Arrangements. Under an HRA, a company may provide reimbursements for qualified medical and dental expenses incurred by, or on behalf of, its employees and their dependents during the HRA plan year. Important features of an HRA include the following:
-reimbursements under the plan are not subject to social security, medicare, unemployment taxes, or income tax withholding
-an HRA does not have to be pre-funded
-reimbursements are a benefit included as part of the employee’s total compensation
-the employer can specify which qualified medical and dental expenses are reimbursable
-any amount not used during the year can be carried over into future years, so that none of the benefit is lost by the employee
In effect, this becomes an excellent alternative to conventional insurance coverage, and even group insurance plans, especially if the company has a small operating budget and has employees who do not have any major health problems.
For example, coverage by medical insurance for a family of 4 could cost over $4800/year plus co-payments, lab fees, and any required payments towards any required deductibles.
Alternatively, a business could arrange for a yearly tax-deductible and tax-free reimbursement of $1,200 – $3,000 (or any reasonable amount) as part of an HRA for each employee, which would be a tax-deductible and tax-free part of their total compensation, and any unused portion could be carried forward into future years.
As a third alternative, one could set up an HRA in addition to any insurance plans (without Health Savings Accounts) already in place.
These are only a few of the benefits available to a small businesses contemplating whether to offer at least a partial health benefit to their employees. To obtain more information on the HRA benefit, please email the author at jg20@juno.com
Jose M. Gomez
Please note that this article should be construed as educational in nature and should not be construed as legal advice.
Jose M. Gomez is licensed to practice law by the District of Columbia Court of Appeals and is an attorney-member of the The Gomez Law Firm, PLC.
Can someone tell me bad company 2 vip unused code?
I bought the game and I guess the code has been used before.
so has mine but you wont get one for free people sell them on ebay and stuff
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