Self-insured med. expense reimb. plan for HCEs only

[Christine Roberts]

If an employer offers a Sec. 105(h) self-insured medical expense reimbursement plan to HCEs only but provides a fully flexible Sec. 125 plan for rank and file (which includes a medical expense FSA), can nondiscrimination testing of the Sec. 105(h) plan take into account the rank and file employees' participation in the medical expense FSA?