Tax Treatment of Sickness and Injury Plans

Course Description:
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:
After completing this course, students will 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
  • identify the tax treatment of long term care insurance


Tax Year: 2019
Prerequisites: Students taking this course should be familiar with the general principles governing:

  • Health Savings Accounts (HSA)
  • Medical Savings Accounts (MSA)
  • Health Reimbursement Arrangements (HRA)


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