Excerpt from Health Insurance Deductibility for Self-Employed Individuals: Hearing Before the Committee on Small Business, House of Representatives, One Hundred Fourth Congress, First Session, Washington, DC; January 20, 1995 My wife, who has been an employee of my firm for a long time, is now the primary insured on my policy. In 1995 I will be able to take 100 percent deduction, but in 1994 I was not in a position to do this. I have also been encouraged to incorporate my business by my attorney. By electing the S corporation status I will lose the 100 percent deduction that I am positioning myself to take in 1995. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.