Guide to Health Expenses

Eligible under HRA Plans
Click HERE to Download
Health Expenses NOT Covered

by TRICARE Health Insurance
Click HERE to Download

ONLY Micro-Business Owners Can Qualify to Deduct


as a  BUSINESS  Expense (NOT as a Personal tax deduction)

This deduction can Slash your Taxes by $4,000 - $5,000 per year
(or more) in Most Cases.

  • Health Insurance​ Premiums

  • Term Life Insurance Premiums

  • Long Term Care Ins. Premiums

  • Reconstructive Surgery

  • Elective Procedures*

  • Nutritional Counseling*

  • Orthodontics

  • Dental Care & Surgery

FOR EVERY $1,200 you are paying out-of-pocket for Health-Related Expenses, you COULD be getting a
​$400 NEW , ADDITIONAL tax REFUND – which would fully cover BASE’s all-inclusive fee for ​the full year!!!  




● Full 12-months (365 days) of UNLIMITED Service
●Benefits effective as of First Day of the Month you Enroll

Set-up fee Waived (IF  you order by midnight TONIGHT)

● Your first $1,200 in health deductions gets you to "break-even"
No-Cost ​Audit Assistance Guarantee is INCLUDED.​

Click HERE to Enroll


                    FINE PRINT:
                    Note #1:   The HRA Plan subscription is offered on this website as a courtesy to our visitors.
                                     HBTS will transfer 100% of your subscription funds to BASE tomorrow.  
                    Note #2:   Your HRA Plan will be managed by Benefits Administration for Self-Employed (BASE)
                    Note #3:   Full refund is available for 30 days or until you begin using the online system, whichever comes first.
                    Note #4:   Any requests for refunds will be handled by BASE
                    Note #5:   If you purchase this service from this website, HBTS will receive a small referral fee from BASE.

* Restrictions may apply

  • Nursing Homes*​​
  • ​​Co-Pays
  • Post-Weight-Loss Costs
  • Nutritional Products*
  • Non-Prescription Drugs*  
  • Psychologist / Psychiatrist
  • Home-Nursing Services
  • Audiology (hearing aids)



They will handle
            ● all the mind-numbing Research
            ● all the Legal details of setting it up correctly
            ● all the Risk of “non-compliant” administration of the Plan, and
            ● all the IRS-required Report Generation.

Tax Code Section 105 authorizes BUSINESSES with ONE EMPLOYEE (no more, and no less than one)
to establish a TAX-FREE EmployeeBenefit Plan called Health Reimbursement Arrangement (HRA)
a.k.a. Medical Reimbursement Plan (MRP).  

An HRA Plan is a legal document which must meet IRS-compliance requirements. 
There are at least four challenges to be dealt with:
                        1. Employing your one employeecorrectly (10 “must-do’s”, says the IRS) 
                        2. Creating an IRS-compliant, legally-correct HRA Plan document (7 IRS requirements)
                        3. Executing or Administering the Plan properly (8 more requirements)
                        4. Maintaining the exact documentation required by the IRS requires (ongoing)

Theoretically, a small-business owner could set-up and administer an HRA Plan on their own, but it is not
recommended because of the number of complex “rules & regulations” required to be “IRS-compliant” –

and not being IRS –compliant could be expensive!

A far more practical way is to outsource that to , a third-party benefits administrator.  The only one Dr. Mueller recommends is BASE, which has nearly two decades of experience managing employee benefits plans for
​thousands of businesses of all sizes.  (BASE is an acronym for Benefits Administration for the Self-Employed.)  BASE manages Dr. Mueller’s own HRA Plan.

​Once the HRA / MRP is officially offered to the employee, the company can reimburse the employee (your souse?)
​for 100% of ALL out-of-pocket health expenses incurred by the employee AND ALSO by ALL members of his/her immediate FAMILY (which includes YOU). These reimbursements are tax-free to the employee, and are

tax-deductible to the employer as “Cost of Wages & Benefits.”


Most entrepreneurs can qualify if they are
(a) operating a for-profit small or home-based business, AND
            (b) actively working their business on a regular and consistent basis, AND
            (c) keeping IRS required business records, AND
            (d) have one (and only one) employee.

The Easiest Ways to have ONE EMPLOYEE are:
            Sole Proprietors: Hire your spouse on a part time basis
            Single-Owner C-Corporations: Have your Corp hire you as it's one employee           

            Sole-Member LLCs that are Taxed as C-Corporations: Same as C-Corps




● BASE currently administers HRA/MRP Plans for more ​than 12,000 clients.
BASE's an all-inclusive annual fee is $399
● Those 12,000 clients are EACH averaging more than
  $4,700 in TAX SAVINGS ​(a.k.a. REFUNDS)

● A $399 investment is producing $4,700 in new, additional TAX SAVINGS for 12,000 people just like you!           

● That’s 1128%  RETURN-on-INVESTMENT (“profit”). More than one THOUSAND percent ROI. That’s HUGE! 

This deduction is IRS-approved as a “Tax-Free EMPLOYEE Fringe Benefit,” which, of course, 
requires an Employee – but NOT MORE than ONE-employee.  So to qualify, you have four options:
  1. Operate a small sole-proprietorship business (even a very part-time one) AND employ your spouse
      (part-time), OR
  2. Be employed by your Spouse’s small sole-proprietorship business (as its only employee), OR
  3. Incorporate your business as a C-Corp., and own 100% of the shares, and employ Yourself as
​      the Corp’s only employee, OR
  4. Be the sole-member (owner) of an LLC that elects to be taxed as a C-Corp.;​ then employ
      Yourself as the LLC’s only employee.

AND they will:
            ● Guarantee the accuracy of their work with a WRITTEN GUARANTEE
               of no-cost Audit Assistance if ever needed.  

I have negotiated for you the lowest ALL INCLUSIVE fees for SET-UP and ADMINISTRATION of a Health Reimbursement Arrangement (Medical Reimbursement Plan) – and their fees really are “ALL-INCLUSIVE.” 
NO surprise charges, ALL set-up fees are waived, NO up-sells, NO add-ons, NO “bonus offers,” NO upgrades,
​NO new ways to dip into your pocket!  Their fee honestly IS ALL-INCLUSIVE.

Here is some interesting math:


  • Vision care​
  • Annual Deductibles
  • Weight-Loss Surgery*​
  • Medical Transportation
  • Wellness Care
  • Lasik Eye Surgery
  • Acupuncture
  • Electrolysis​

PLUS provide you with:
            ●  IRS-Compliant Employee Agreement template
            ●  IRS-Compliant Employee Timesheet template
            ●  Specific guidance on all tax forms you are required to file 
            ●  Specific guidance on payroll taxes you are required to collect and to pay.