THE EMPLOYEE MEDICAL reimbursement plan presents a new dimension in the spectrum of available corporate fringe benefits. Its attractiveness lies in the relative ease by which the plan may be adopted and administered as well as the favorable federal income tax consequences to both the corporation and its participating employees. These plans undoubtedly will proliferate as other traditional fringe benefits become less attractive due to changes in tax laws,2 as medical expenses continue to increase, and as the advantages of employee medical reimbursement plans become more widely known. The scope of this article is to discuss the purposes of these plans, to determine who should adopt them, to guide draftsmen in their preparation, and to aid administrators and fiduciaries in their management.
Rosewater, Robert D.
"Employee Medical Reimbursement Plans in the Age of ERISA,"
Akron Law Review: Vol. 10
, Article 10.
Available at: http://ideaexchange.uakron.edu/akronlawreview/vol10/iss1/10