Article Date:
October 2010

Word Count:



New Rules on Allowable Section 105 Medical Plan Reimbursements for Over-the-Counter Drugs

Health care reform enacted on March 23, 2010, revised the definition of what the Section 105 medical plan could reimburse for over-the-counter drugs.1


In Notice 2010-59, the IRS clarifies the new definitions and considers this guidance to have the force of regulations until it amends its regulations in this area.


This article explains the new rules and gives you an updated Section 105 plan downloadable in Word and as a PDF.


The New Prescription Requirement


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