Guide to Health Expenses

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

by TRICARE Health Insurance
Click HERE to Download


for Small-Biz Owners

 ONLY Micro-Business Owners Can Qualify to 

Deduct ALL Health Costs for ALL Family Members​

“This ONE deduction could SLASH your TAXES by up to $5,000 or more!​​

  • 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!!!  

* Restrictions may apply

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


Call NEIL ALDRICH at BASE at 888-227-3105 x 250 (Mon – Fri. Central time zone) OR

Email DR. MUELLER at


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 Employee
 Benefit 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 spouse or yourself) 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 10,000 clients.
● BASE's an all-inclusive annual fee is $399
● Those 10,000 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 then 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.

QUESTIONS about BASE or about QUALIFYING for an HRA?

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.



  • 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.  


UNLIMITED Service through Dec. 31, 2019  

100% TAX-DEDUCTIBLE, so your $399 fee
ends up costing ONLY ABOUT $250 after tax-deduction.

● SET-UP FEE WAIVED (IF you order by midnight TONIGHT)
● Your FIRST $800 in health deductions gets you to "BREAK-EVEN"
● BENEFITS effective as of FIRST DAY of the MONTH you Enroll
● 30-Day MONEY-BACK GUARANTEE (see below)

Click HERE to Enroll​​​​

Your HRA Plan will be managed by Benefits Administration for Self-Employed (BASE)
Full refund is available for 30 days or until you begin using the online system, whichever comes first.
Refund requests will be handled by BASE