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<title>105 Concepts Updates</title>
<link>http://www.105concepts.com</link>
<description>Updates of various benefit plans.</description>
<managingEditor>joshua@105concepts.com (Josh Olbricht)</managingEditor>
<webMaster>jared@105concepts.com (Jared Lewandowski)</webMaster>
<language>en-us</language>

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	<title>HRA's Solve S-Corp Dilemma</title>
	<link>http://www.105concepts.com/library/news.php</link>
	<pubDate>Fri, 22 Sep 2006 13:12:06 GMT</pubDate>
	<description>Recent IRS guidelines specify that sole-employee S-Corporations are no longer eligible to deduct health insurance premiums as an above-the-line deduction if the policy is in the owners name.</description>
	<author></author>
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	<title>Bob Jennings Seminars</title>
	<link>http://www.taxspeaker.com/</link>
	<pubDate>Fri, 22 Sep 2006 13:33:42 GMT</pubDate>
	<description>Bob Jennings is a nationally recognized expert in income tax and technology issues. For each of the last 10 years Bob has spoken to over 15,000 professionals annually, written dozens of manuals and articles, and appeared regularly in the media.</description>
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