2026 Tax Treatment of Sickness and Injury Plans

Description

EAs and Other Tax Preparers, after passing the exam you MUST click on the link “GET YOUR CERTIFICATE” to have your hours reported to the IRS. 

Health insurance is so central to the health and well-being of people that it may be hard for many Americans to believe it could ever have been a less important factor in helping to promote good health than it is today. In fact, health insurance as it is recognized today is a relatively recent development.
Since the early development of health insurance coverage, many changes have occurred in the manner in which health care services are delivered and paid for. Among those changes is the emergence of various tax-favored health plans. This course will examine many of those tax-favored health plans.

Learning Objectives
Upon completion of this course, you 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.

To complete this course participants need to: Read the material provided and answer chapter review questions, successfully complete the qualified assessment with a minimum of 70% accuracy to receive your certificate. Clicking on the Certificate link will show the course as 100% Complete

A course evaluation form is provided for your feedback and participants have 1 year from the date of purchase/enrollment to complete this course. .

Our Refund policy can be found at: https://cpeprime.com/cancellation-and-refund/