Tax practitioners often advise clients on the tax consequences of employer-provided health insurance for both employers and employees. This role has been made more complex by the coronavirus pandemic and the extraordinary medical costs associated with it. This program is an overview of the general rules governing when applicable large employers must offer health insurance coverage to employees and what kind must be offered, as well as small business employer choices for offering insurance on an optional basis. The panelists will also discuss whether health insurance covers coronavirus pandemic treatment costs, pass-through entities providing health insurance to owners and employees (including employees who are related to owners but are not owners themselves) and new variations on HRAs taking effect in 2020.