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Adoption of 105(h)plan document

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Treas. Regs. Section 1.105-11(B) defines a self-insured medical reimbursement plan as "a separate written plan for the benefit of employees..." I have concluded that this means there must be a written plan before reimbursments will be tax free. ERISA also requires that there be a plan and a SPD for a welfare plan such as a 105 plan. If there is written documentation that would pass as a written plan for past benefit payments, I would most likely restate the old plan with a current date. If no documentation exists, implement a new (prospecitve only) plan and determine if amended W-2s are in order for past years.

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