What are the tax implications for my S corporation if I pay the premiums for individual supplemental disability policies for my top three managers versus them paying it themselves?
Download run
Fan-out diagram
The searches the AI actually ran for this prompt.
SEED QUERY
What are the tax implications for my S corporation if I pay the premiums for individual supplemental disability policies for my top three managers versus them paying it themselves?
2 real searches · 1 real-search pass
Badge and edge weight = share of passes that produced the query. Hover a query for its intent and routing format.
Query classes
Google's semantic query class for every sub-query: what kind of answer each search is after, simulated vs real.
Classifying 2 queries…
Searches and sources
ChatGPT2 real searches · gpt-6
IRS employer paid disability insurance premiums benefits taxable employee accident health plan section 106 105 disability income Google ↗
IRS S corporation more than 2 percent shareholder disability insurance premiums tax treatment Google ↗
- Life insurance & disability insurance proceeds 1 · irs.gov
- Publication 525 (2025), Taxable and Nontaxable Income · irs.gov
- uscode.house.gov · uscode.house.gov
- S corporation compensation and medical insurance issues · irs.gov
- Publication 15 (2026), (Circular E), Employer’s Tax Guide · irs.gov
Queries
2 queries · click a column to sort
| Query / type | Search | Intent | Query class | Routing format | Cluster | Freq ↓ | Weight |
|---|---|---|---|---|---|---|---|
IRS employer paid disability insurance premiums benefits taxable employee accident health plan section 106 105 disability income OBSERVED | Google ↗ AI Mode ↗ | — | — | — | — | 1x of 1 | |
IRS S corporation more than 2 percent shareholder disability insurance premiums tax treatment OBSERVED | Google ↗ AI Mode ↗ | — | — | — | — | 1x of 1 |