"[As] long as the employer gives employees the opportunity to waive or opt-out of dental or vision coverage, the dental or vision coverage will be an excepted benefit even if the waiver has no impact on employee contributions. And, as long as dental or vision coverage is classified as an excepted benefit, dollar limits on pediatric dental and vision care are permissible. Note that this opens the door to dental and vision health reimbursement arrangements."  MORE >>