Thanks for your response. However, I still don’t know whether there are any specific criteria which must be met for the IRS to consider the insurance plan(s) “established under my business” versus otherwise. I have not found an IRS publication, instruction or bulletin, or an online source that provides definitive criteria on this topic. All I can find is what is already in the IRS publications and instructions. IRS agents I have spoken with have not been able to answer my question. All They do is repeat what is already in the IRS publications and instructions.
