Association 105® HRA Plan Eligibility

The Association® 105 HRA can be administered to a variety of different businesses. Below, you will find a listing of business types along with qualification requirements for them. It is important to note that this listing is NOT comprehensive. If you are still not sure whether or not you qualify, you should contact an Association Benefit Specialist toll-free at 888-227-3105.




BUSINESS TYPE
QUALIFICATIONS
Sole Proprietors
  • Must be married.
  • Must have a spouse who provides legitimate services to the business, even part-time.
  • Must pay for all or some of the family medical expenses.
Partnerships
  • Must be married.
  • Must have a spouse who provides legitimate services to the business.
  • May NOT be partners with their spouse.
C Corporations
  • Need NOT be married.
  • Must pay for all or some of the family medical expenses.
S Corporations
  • Need NOT be married.
  • Must pay for all or some of the family medical expenses.
  • Must be taking a W-2 salary from the business.
  • Wages must be subject to social security tax.
LLC
  • If LLC, please determine your federal income tax designation for eligibility qualification.


Continue to Association 105® HRA: Tax Calculator