Breast Pump and Lactation Specialist

[Archimage]

I am not an expert on the subject of 125 plans but I would think that breast pumps and lactation specialists would still not be a reimbursable expense even with Rev Rul 2003-102 unless it was a medical necessity for the health of the baby. Would you agree with my assumption?

[Guest llerner]

Yes, I agree because it is not to treat disease or injury, more like the preventive/wellness items not covered and also can be considered dietary, which is also excluded.

[Archimage]

Assume the same for treadmills?

[Guest b2kates]

See recently issued IRS info letter 2003-0202. Cost of home exercise equipment may be deductible, based on prescribed treatment for obesity

[Guest JerseyGirl]

EBIA sites non-binding comments made by John Sapienza of the IRS in May 2002 (ECFC Teleconference) that in some specific circumstances a Lactation consultant *might* be considered an eligible expense. Elsewhere, they list the breast pump as *generally no* but could be considered a *maybe* if the participant has a breast abscess and the pumps use is recommended by their physician. So I guess that this is yet another situation where further information and investigation is necessary before a determination can be made.

[Jbentz]

Just from a personal standpoint, it would be hard to argue that they are not an eligible outpatient expense if they are covered and paid by the health plan when it is an inpatient expense. I would check the plan documents of both plans.