In this case the taxpayer, a doctorsâ office, displayed various pieces of art in its offices, claimed depreciation on said artwork, which the IRS disallowed. At trial the IRS argued that the works of art did not have a useful life, based on Revenue Ruling 68-232.
A reduction in HAPU incidence by just 1 percentage point (3.5% to 2.5%) results in potential savings of $1,305,000 per year. Calculate your own potential savings below.
In addition to comprehensive benefits, this plan offers: 1  Option to elect an health savings account (HSA) (visit our HSA page for additional information) 2  How to use the HSP with the HSA. 3  No PCP, Specialist and hospital copayments.  Most preventive drugs are covered at 100% (HSP Preventive Drug List)