Recent developments1 have called into question the availability of the “above-the-line” deduction for federal income tax purposes for “2 percent” shareholders of S corporations under certain circumstances.2 The problem is particularly acute for sole shareholders of S corporations.3
Harl, Neil E.
"Health and Accident Insurance for "2%" S Corporation Shareholders,"
Agricultural Law Digest: Vol. 17
, Article 1.
Available at: http://lib.dr.iastate.edu/aglawdigest/vol17/iss22/1