If an Employer Claims a Business Deduction for Group Health

question 102

True/False

If an employer claims a business deduction for group health insurance premiums paid on behalf of his employees, the amount must be included in the employees' gross income.

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Definitions:

Somnambulism

The medical term for sleepwalking, a phenomenon where a person walks or performs other complex behaviors while in a state of sleep.

REM Behavior Disorder

A sleep disorder where people physically act out vivid, often unpleasant dreams with vocal sounds and sudden, violent arm and leg movements during REM sleep stages.

Sleep Apnea

A disorder in which a person, while asleep, stops breathing because the throat closes; the condition results in frequent awakenings during the night.

Hypnosis

A state of heightened focus and concentration, often with increased suggestibility, typically induced by a hypnotist.