07-D TML Health Reimbursement Acct

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Home Exercise Equipment - Expenses for home exercise equipment are reimbursable only if all of the following. conditions are met: · The home exercise equipment is prescribed by your physician to treat an illness (including obesity) or bodily impairment; · Your physician certifies, in writing, that the home exercise equipment is needed to treat a disease or impairment and is not being prescribed to promote general health; and · You certify, in writing, that you would not have purchased the home exercise equipment for any other reason than treating your disease or bodily impairment. Hospital - Expenses incurred as a hospital inpatient or outpatient for laboratory, surgical and diagnostic services qualify as medical expenses. Hot tub - See Capital expenses. Household help - The cost of household help, even if recommended by a doctor, is not reimbursable. However, certain expenses paid to an attendant providing nursing-type services are reimbursable (see Nursing services). Human guide - Expenses for a human guide - to take a blind child to school, for example - are reimbursable. Also see Guide dog. Impotence or sexual inadequacy - Medical expenses related to the treatment of impotence are reimbursable if substantiated by a physician. Infertility - See Fertility. In-vitro fertilization - See Fertility. Insurance premiums - Premiums for any health plan are not reimbursable. Laboratory fees - Laboratory fees that are part of medical care are reimbursable. Laetrile - Laetrile, even if prescribed by a doctor is not reimbursable. LASIK - The cost of laser surgery to correct or promote the proper function of the eye is reimbursable. (Also see Radial keratotomy.) Lead-based paint removal - The cost of removing lead-based paints from surfaces in a home to prevent a child who has (or has had) lead poisoning from eating the paint is reimbursable. These surfaces must be in poor repair (peeling or cracking) or within the child's reach. The cost of repainting the scraped area, however, is not reimbursable. Learning disability - Tuition payments to a special school for a child who has severe learning disabilities caused by mental or physical impairments, including nervous system disorders, are reimbursable. A doctor must recommend that the child attend the school. See Schools, special. Also, tutoring fees paid on a doctor's recommendation for a child's tutoring by a teacher who is specially trained and qualified to work with children who have severe learning disabilities are reimbursable. Legal fees - Legal fees paid to authorize treatment for mental illness are reimbursable. However, any part of a legal fee that is a management fee - for example, a guardianship or estate management fee - is not reimbursable. Licensing requirement - Neither the tax code nor IRS regulations require a plan participant to determine whether a provider is qualified, authorized under state law or licensed to practice before using his/her services. In Revenue Ruling 63-91, the IRS ruled that: "Amounts paid for medical services rendered by practitioners, such as chiropractors, psychotherapists, and others rendering similar type services, constitute expenses for 'medical care' within the provisions of section 213 of the Code, even though the practitioners who perform the services are not required by law to be, or are not (even though required by law) licensed, certified, or otherwise qualified to perform such services." The main issue is the nature of the treatment, not the license held by the practitioner. Thus, services. provided by a range of organizations and individuals may be reimbursable, including care provided by hospitals, medical doctors, dentists, eye doctors, chiropractors, nurses, osteopaths, podiatrists, psychiatrists, psychologists, physical therapists, acupuncturists, psychoanalysts and others. Life insurance premiums - Life insurance premiums are not reimbursable because they could provide benefits that would be received in a subsequent plan year, resulting in prohibited deferred compensation. Page 14