105 Concepts is a company designed to help the small business owner by working with their accountant. Utilizing concepts found in Code Section 105 of the Internal Revenue Code, we have created an Individual HRA specifically for the employer with fewer than three (3) employees.

A sole-proprietor can hire their spouse, therefore creating an employer/employee relationship. By treating the spouse as an employee they (the employer) can now integrate a fringe benefit plan which allows the employer to deduct 100% of medical expenses within the plan design.

Our goal is to assist accountants in educating the small business owner of their opportunity to take the deduction just like the large business owner.

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