Due to routine maintenance, you may experience problems logging into the member portion of this site between 5:00 PM CT on Friday, September 19th until 1:00 PM CT on Monday, September 22, 2003. We apologize for any inconvenience this may cause. -->BASE® has coordinated a number of complex tax codes (including IRS Code Section 105 and many others) that allow qualified small business owners to deduct 100% of family health care costs with the BASE® 105 Health Reimbursement Arrangement (HRA). And as these costs increase each year, so do your savings!

Here are some of the expenses you could be deducting with the BASE® 105 HRA:

• Over the Counter medications*
• Health & Dental Insurance Premiums
• Vision Care and Eyeglasses
• Prescription Medications
• Physician Office Visits
• Chiropractic Care
• Deductibles & Co-Payments
• Long-Term Care Insurance Premiums
• Dental Care & Orthodontia

Take our short tour to find out how the BASE® 105 HRA can work for you.