§ 6041(f)

section does not apply

UNDECIDED

0 of 2 settled

  1. 1

    § 6041(f)

    ANY OF

    This section shall not apply to any payment for medical care (as defined in section 213(d)) made under—

    “to any payment for medical care (as defined in section 213(d)) made under—” Opening words
    “a flexible spending arrangement (as defined in section 106(c)(2)), or” § 6041(f)(1) needs Step 2 Flexible spending arrangement UNDECIDED
    “a health reimbursement arrangement which is treated as employer-provided coverage under an accident or health plan for purposes of section 106.” § 6041(f)(2)
  2. 2

    § 106(c)(2)

    Flexible spending arrangement

    ALL OF

    For purposes of this subsection, a flexible spending arrangement is a benefit program which provides employees with coverage under which—

    “specified incurred expenses may be reimbursed (subject to reimbursement maximums and other reasonable conditions), and” § 106(c)(2)(A)

    “Reasonable” implies facts and circumstances. No regulation cites this provision (eCFR, Oct 19, 2026)

    “the maximum amount of reimbursement which is reasonably available to a participant for such coverage is less than 500 percent of the value of such coverage.” § 106(c)(2)(B)

    “Reasonably” implies facts and circumstances. No regulation cites this provision (eCFR, Oct 19, 2026)

    In the case of an insured plan, the maximum amount reasonably available shall be determined on the basis of the underlying coverage.