Medical reimbursement plan authorized

IRC §105(h)(6)
Reg§1.105-11(b)(1)

Reimbursements excluded from employee income

IRC §105(b)

Reimbursements excluded from spouses income

IRC §105(b)
Rev. Rul. 71-588
Plr 9409006

Reimbursements deductible as a business expense

IRC §162(a)(1)

Some reimbursements are included in income

IRC §105(h)(11)

No deduction by employee for expenses reimbursed

IRC §213(a)

Plan must be written

Reg§1.105-11(b)(1)

Self-employed not employee for purposes
of reimbursement plan

IRC §105(g)

Medical care defined

IRC §213(d)

Exclusion of medical diagnostic procedures

Reg§1.105-11(g)

Plan must be nondiscriminatory

IRC §105(h)(2)

Employee eligibility tests

IRC §105(h)(3)

Excludable employees

IRC §105(h)(3)(B)

Reimbursements not subject to withholding

IRC §3401(a)(20)

No plan reporting to the IRS

IRC §6039D

Dependents can be included in the plan

IRC §105(b)

Dependents defined

IRC §152