Are these reimbursable under health care spending account?

[Guest helenw]

I have the following questions from a participant:

"Is my son's Bris (circumcision) covered under the cafeteria plan? It is performed by a Rabbi, and Virginia BC/BS will not cover it (even though they cover in hospital circumcisions). It is an operation, and some states (i.e. Maryland BC/BS) do cover it under ordinary insurance.

Also, I pay for a long term care policy for my mother (i.e. insurance to cover nursing home fees, home health care, etc.). Can I be reimbursed for this?"

My initial thought was that both these things could be reimbursed under the cafeteria plan but I am getting mixed responses from others in my office. Anyone have any thoughts on these questions?

:confused:

[Guest hank]

Helen -

You might want to take a look at IRS Publication 502 which identifies in some detail the medical expenses which are deductible (and not deductible) by individual taxpayers. Pub 502 is often used as a guide by administrators of medical expense reimbursement plans. Here's a link to Pub 502 (pdf format):

http://ftp.fedworld.gov/pub/irs-pdf/p502.pdf

Good luck.

[Guest helenw]

Hank,

Thanks for the idea, however, after reading 502 I determined that both items were covered. Then I reread IRC125 and it specifically excludes reimbursement for long-term care insurance unless it is sponsored by the employer which is not the case here. So even though 502 is a great reference it allows tax deductions for some things that are not reimbursable under a cafeteria plan.