12/27/2002: IRS Rejects New Variations on Reimbursement Account Double-Dipping (Internal Revenue Service)Rev. Rul. 2002-80. Excerpt: "In Situation (1), although [the employer] purports to treat the 'advance reimbursements' as payments for uninsured medical expenses, those amounts are paid to the employee regardless of whether the employee incurs expenses for medical care or suffers a personal injury or sickness during the year. Under § 1.105-5(a), M's 'advance reimbursement' plan is therefore not an accident or health plan ..."
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