Medical Expense Reimbursement Plans and Non-Employees (again)

[smm]

I will try this again. I tried to edit the last thread, and somehow, I closed it. Can an (1) LLC member, a (2) domestic partner, or both, receive benefits from a plain vanilla, non-FSA/125, medical expense reimbursement plan under 105(h). I recognize that the benefits may be taxable, but is the inclusion of such individuals fatal to the availability of the plan to the remaining employees.