Association 105 is based on tax law 105. You do not need them. To deduct 100% of med. ins. Just follow the tax law. Goto IRS.gov and do a search for med reinburstment. I had ins. with NASE but they went up 85.00 per month after the first year. After the first year Association 105 will bill you for there service. Also you are paying a membership fee to NASE each month. I think it is 20 or 25 per month. You will need to follow the guidelines set by IRS. I was almost disqualified because I did not pay my wife enough money. But you can count the Ins. premiums as pay. You need to talk to you accountant.