Show Title: Green Lights: The Physician's Tax Show

Episode Title: Section 105 MERP Hack: Turning Out-of-Pocket Family Healthcare into 100% Corporate Write-Offs

Presented by: Physician Tax Solutions

Overview

Building directly on Above-the-Line Healthcare Insurance (Episode 8) and Corporate Fringe Benefits via C-Corp Arbitrage (Episode 9), Episode 10 completes the healthcare tax trifecta: Section 105 Medical Expense Reimbursement Plans (MERPs).

Key Takeaways & Statutory Framework

• The Schedule A Trap: Personal itemized medical deductions require expenses to exceed 7.5% of AGI. For a physician earning $500,000, the floor is $37,500—wiping out write-offs for routine care.
• The Section 105(b)  ...