flosfur

New DB plan effective 4/1/2000 with 9 month plan year, switching to calendar year 2nd year on. Plan sponsor is on Calendar tax year. For section 412 minimum, charges & credits are prorated for a short plan year. I could not find such a requirement (or restriction) for Section 404 maximum, which implies that full Normal cost etc can be deducted! Any one disagree, and if so why?

1. Where in the Code/Regs/Ruling etc can I find the medical expenses that can be reimbursed from a Section 125 plan? From general reading, I understand that the reimbursable expenses are those that can be deducted under Code section 213 (without regard to the 7.5% exclusion - but I can't find express reference! 2. Can a participant pay premiums from his/her Section 125 plan account for an individual health insurance policy to cover the benefits not provided by the employer's medical plan or if the employer does not have a medical plan? Thanks for your help.