Sec 105 MERP


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Do any of you have a sec 105 medical expense plan in your business? I thought it was only available to Corp, but have discovered self employed non corp can adopt.
I haven't looked at this in a while, but the "old" rules were you could have a MERP as long as you 1)had at least one non-related employee (who was also covered under the plan . . . non-discrimination rules apply) or 2) had a non-owner spouse who was working in the business with you.

Again, the "old" rules allowed the owner to be included as a dependent of the working, non-owner spouse.

These rules may have changed so don't quote me.

I have had a MERP for years, but my agency operates as a C corp. I still use it to cover unreimbursed medical expenses.