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Umbilical Cord Blood


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Guest SCUDDESLER
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Is the cost of umbilical cord blood storage an expense which may be paid under a health flexible spending account? I suspect that the answer is no, particularly in light of the statement by the IRS in PLR 200140017 that "[t]he collection and storage of DNA is not medical care by itself." Is the cost of obtaining umbilical cord blood a medical expense under Code Section 213 (i.e. payble through a health flexible spending account)?

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