The Internal Revenue Service has provided further guidance as to the deductibility of costs for health and accident plans for firms with few employees. The topic was discussed in an earlier issue of Agricultural Law Digest. The latest ruling confirms the major recommendations in that discussion.
Harl, Neil E.
"More on Husband-Wife Accident and Health Plans,"
Agricultural Law Digest: Vol. 5
, Article 1.
Available at: https://lib.dr.iastate.edu/aglawdigest/vol5/iss12/1