Regarding the tax implications of health insurance

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All of the following are true regarding the tax implications of health insurance EXCEPT:

A: Premiums paid by the employer for a group health policy are not tax deductible

B: Benefits received from an individual Disability Income policy are not taxable

C: Benefits received by an employer from a Key Person disability policy are not taxable

D: Medical expense premiums paid by a sole proprietor are partially tax deductible

Reference no: EM131185097

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