Course Specifics
CPE Credit: 2 Hours
Field of Study: Taxes, Federal Tax
Course Level: Intermediate
Prerequisite: Basic knowledge of sickness and injury insurance plans.
Advance Preparation: None
Delivery Method: Self-Study
IRS Program Number: UBWMF-T-00359-25-S
CTEC Course Number: 6209-CE-00271
NASBA Sponsor ID: 116347
100 Minutes
Tax Treatment of Sickness and Injury Plans
Who Should Attend?
CPAs, EAs, CRTPs
Course Description
Health insurance, now a central component of personal well-being, is a relatively recent development in the promotion of public health. Over time, significant changes have occurred in how health care services are delivered and financed, including the rise of various tax-favored health plans. This course explores the evolution of health insurance and provides an in-depth look at the different types of tax-advantaged health plans available today.
Learning Objectives
- 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
- Identify the tax treatment of long term care insurance
Last Modified: 8/1/2025
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