Association 105® HRA - Eligibility Requirements for Various Business Types

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The Association® 105 HRA can be administered to a variety of different businesses. Below, you will find a listing of business types along with qualification requirements for them. It is important to note that this listing is NOT comprehensive. If you are still not sure whether or not you qualify, you should contact an Association Benefit Specialist toll-free at 888-227-3105.

BUSINESS TYPE	QUALIFICATIONS
Sole Proprietors	Must be married. Must have a spouse who provides legitimate services to the business, even part-time. Must pay for all or some of the family medical expenses.
Partnerships	Must be married. Must have a spouse who provides legitimate services to the business. May NOT be partners with their spouse.
C Corporations	Need NOT be married. Must pay for all or some of the family medical expenses.
S Corporations	Need NOT be married. Must pay for all or some of the family medical expenses. Must be taking a W-2 salary from the business. Wages must be subject to social security tax.
LLC	If LLC, please determine your federal income tax designation for eligibility qualification.

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