Employee and Employer Health Benefits Glossary

Guide for sole proprietors on health insurance options, self-employed deductions, CHOICE (ICHRA) setup, compliance, and offering benefits to employees.

Guide for small employers: how the Small Group Market works, its costs, compliance obligations, and CHOICE (ICHRA) alternatives to control spending.

Practical guide for small employers on ACA rules, CHOICE (ICHRA) setup, FTE calculations, compliance, and designing tax-advantaged health benefits that scale.

The Small Business Health Options Program (SHOP): eligibility, tax credits, compliance, pros/cons, enrollment timelines, and comparison to CHOICE (ICHRA).

Plain-English guide to the Small Business Health Care Tax Credit: eligibility, value, SHOP requirements, limits, and how it compares to CHOICE (ICHRA).

Learn how the SHOP Marketplace works for small employers—eligibility, tax credits, pros/cons, compliance, and modern alternatives like CHOICE (ICHRA).

Small-employer guide to self-insured health plans: how they work, risks, compliance, stop-loss, cash-flow, and alternatives like CHOICE (ICHRA).

Self-funded health plans for small employers: risks, compliance, stop-loss, and why CHOICE (ICHRA) may offer predictable budgets without claims risk.

Learn what Section 4980H(b) means for employers, who it affects, how penalties are calculated, and practical steps to stay ACA-compliant.

Clear guide to the Section 4980H(a) penalty for small businesses: ALE status, penalty calculation, CHOICE (ICHRA) solutions, reporting, and IRS enforcement.

Clear guide to Section 213(d) and which medical expenses qualify for tax-free reimbursement under HRAs, CHOICE Arrangements (ICHRAs), QSEHRAs, FSAs and HSAs.

How a Section 125 Plan (Cafeteria Plan) works, who qualifies, tax advantages, compliance rules, and how it fits with health benefits like CHOICE (ICHRA).

Learn how Section 125 plans work, who qualifies, and how small businesses can use them to offer tax-advantaged employee benefits.

Section 106 allows employers to provide tax-free health benefits to employees. Learn how it works and why it matters for small businesses.

Section 105(h) nondiscrimination rules for self-insured HRAs (CHOICE/ICHRA, QSEHRA): compliance steps, testing, documentation, and best practices.

Comprehensive guide to Section 105 Plans for small businesses: how CHOICE (ICHRA) and QSEHRA work, tax benefits, compliance, and administration.

Comprehensive guide to Section 105, HRAs, tax advantages, compliance, and plan design for small businesses, HR teams, and employees.

Learn how to structure compliant, cost-effective health benefits for a seasonal worker, including ACA rules, eligibility, and HRA options.

Comprehensive guide for S-Corp owners on health insurance, CHOICE (ICHRA), W-2 reporting, HSAs, and tax deductions to help you stay compliant.