A Medical Reimbursement Plan is any plan or arrangement under which an employer reimburses an employee for uninsured health or accident expenses incurred by the employee or his dependents. Health or accident expenses in this context are defined in the Internal Revenue Code Section 213 (d). Section 105 plans are sometimes found inside Section 125 Cafeteria Plans in the form of Medical Flexible Spending Accounts (FSAs). It is permissible, under Section 105, to implement a medical reimbursement plan along side a conventional health insurance plan to reimburse amounts not covered by insurance.
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