<HTML><HEAD> <META charset=US-ASCII http-equiv=Content-Type content="text/html; charset=US-ASCII"> <META content="MSHTML 6.00.2800.1106" name=GENERATOR></HEAD> <BODY style="FONT-SIZE: 10pt; FONT-FAMILY: Arial; BACKGROUND-COLOR: #ffffff"> <DIV>In a message dated 7/12/2006 10:04:53 PM Eastern Standard Time, anrebe@sbcglobal.net writes:</DIV> <BLOCKQUOTE style="PADDING-LEFT: 5px; MARGIN-LEFT: 5px; BORDER-LEFT: blue 2px solid"><FONT face=Arial>I'm working with an agent looking into IRC 105</FONT></BLOCKQUOTE> <DIV> </DIV> <DIV>Greetings, </DIV> <DIV> </DIV> <DIV>   </DIV> <DIV>          What is IRC 105??</DIV> <DIV> </DIV> <DIV>           By the way I wrote to my US house rep, Jim Gerlach, He wrote back and informed me that H.R.525, introduced by Representitive Sam Johnson of Texas, named the <EM>Small Business Health Fairness Act</EM> was passed on July 26. 2005, passed by a vote of 263 to 165. (can you imagine 165 representatives voting NO for this????)</DIV> <DIV> </DIV> <DIV>          In his letter it says: <STRONG>"This legislation</STRONG> <STRONG>creates association heaklth plans (AHPs) to allow small businesses to join together through trade associations to purchase health insurance for their workers at a lower cost".</STRONG> Now I guess it is in the Sernate.</DIV> <DIV> </DIV> <DIV>   Any one know more about this H.R.525?</DIV> <DIV> </DIV> <DIV>Ju.lia Gottshall</DIV> <DIV>Reaidng. PA  </DIV></BODY></HTML>