Because these new standards impact significantly upon preexisting medical expense reimbursement plans, this article will present a general overview of the traditional tax treatment of payments under such plans, describe the new nondiscrimination standards and their effective date, as well as outline several planning opportunities which remain available in this area.
Wolfe, David L.
"Medical Expense Reimbursement Plans - Planning Opportunities Under the Final Section 105(h) Regulations,"
Akron Law Review: Vol. 15
, Article 3.
Available at: https://ideaexchange.uakron.edu/akronlawreview/vol15/iss1/3