EBIA Weekly Archives - Cafeteria Plans - Court Cases

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Results (32 articles found)


  1. Sole Proprietor's Business Deduction For Employee-Spouse's Health Coverage Denied Where Spouse Not Bona Fide Employee
    From the July 26, 2000 EBIA Weekly
    A self-employed individual cannot deduct, as a business expense, the cost of his or her own medical expenses. However, under Code Section 162, a self-employed individual can deduct the cost of health insurance for bona fide employees as "...
    [Poyda v. Comm'r, 2001 TNT 122-8 (T.C. 2001)]
  2. Administrator Abused Its Discretion in Determining That Rehabilitation Therapy Services Were Custodial
    From the June 21, 2000 EBIA Weekly
    The plaintiff in this case suffered severe head injuries, and her treating physicians referred her to a facility where she was evaluated by physical and occupational therapists and participated in a daily structured program to retrain her in basic physical ...
    [Castillo v. CIGNA Healthcare, 2001 U.S. App. LEXIS 13307 (9th Cir. 2001)]

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