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Definition of personal injuries or sickness


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For purposes of accident and health plans under Code Section 105, is there a definition of personal injuries or sickness? Any IRS authority or guidance relating to the definition of personal injuries or sickness?

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Reg 1.105-4(g) has the following:

"(g) Definitions. The term “personal injury” as used in this section, means an externally caused sudden hurt or damage to the body brought about by an identifiable event. The term “sickness” as used in this section, means mental illnesses and all bodily infirmities and disorders other than “personal injuries”. Diseases, whether resulting from the occupation or otherwise, are not considered personal injuries, but they are treated as a sickness."

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