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Single Employee Corporation


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Guest Thornton
Posted

If a C-Corp or LLC taxed as a C-Corp has only one employee (a HCE), can the company set up a Health FSA? While on the surface it seems ok, I remember reading somewhere that since the HCE was getting 100% of the benefits, the plan failed discrimination. Thanks.

Posted

Key employees (shareholders/owners) may not account for more than 25% of the plan - Section 125(B)(2)

Guest Thornton
Posted

Lisa, what if the sole employee is the owner and HCE? Could he or she get all the benefits?

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