In American Family Mutual Insurance Co., 815 F Supp 1206 (WD WI 1992), the employer established a medical expense reimbursement plan
to which Sec.
in 1984, the Little Rock firm helps companies administer health care plans and insurance payments, including third-party administrators that service large- and medium-sized employers offering products including health savings accounts, health reimbursement arrangements, medical expense reimbursement plans
, flexible spending accounts, dependent care assistance plans, transit accounts and benefit debit cards.
Medical Expense Reimbursement Plans
: Beginning in 2014, the deductible on small group plans will be limited to $2,000 for an individual and $4,000 for a family unless contributions are offered to offset higher amounts.
A highly compensated employee is an employee classified as highly compensated under the qualified plan rules of Code section 414(q) (except for the election regarding the top-paid group), or under the rules regarding self-insured medical expense reimbursement plans
of Code section 105(h), except that the highest paid 35% instead of 25% will be considered highly compensated.
105 and 106, including uninsured medical expense reimbursement plans