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Health Reimbursement Arrangement

BASE® has coordinated a number of complex tax codes (including IRS Code Section 105 and many others) that allow qualified small business owners to deduct 100% of family health care costs with the BASE® 105 Health Reimbursement Arrangement (HRA). And as these costs increase each year, so do your savings! Here are some of the expenses you could be deducting with the BASE® 105 HRA:

  1. Over the Counter medications
  2. Health & Dental Insurance Premiums
  3. Vision Care and Eyeglasses
  4. Prescription Medications
  5. Physician Office Visits
  6. Chiropractic Care
  7. Deductibles & Co-Payments
  8. Long-Term Care Insurance Premiums
  9. Dental Care & Orthodontia

Visit the BASE® web site to review the details of this plan. As a business partner we can establish the plan for you and discuss how this plan would benefit you and your business.

BASE HRA Web Site


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Welcome to Clark Eustace Wagner, PA CPA firm licensed in SC & NC.

We offer a broad range of services for business owners, executives, and independent professionals. We are affordable, experienced, and friendly.
Please call us today at 803.798.4302. We'll be happy to offer you a free initial consultation. Thanks for visiting!

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