Are you self-employed and pay for your family’s health care premiums and out-of-pocket health expenses? Or are you a small-business owner with one or more employees, including family members? 

Are you one of the many not making these health care expenses 100% deductible from your taxes?  

If you answered yes to any of these questions, then you could benefit from the BASE Section 105 HRA tax program. 

Code Section 105 of the Internal Revenue ...