BASE® HRA

Eligibility

The BASE® Health Reimbursement Arrangement provides a great way to increase tax savings for small business owners. A BASE® HRA can be administered to many different types of small businesses. Below, you will find a listing of business types along with BASE® HRA qualification requirements depending on how the business is structured.

Please note that this listing is NOT comprehensive. If you are still not sure whether or not your clients qualify for the BASE® HRA you should contact one of the BASE® Benefit Specialists toll-free at 877.342.5105.

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.