Laserfiche WebLink
<br />Lifetime care - Part of a life-care fee or "founder's fee" paid either monthly or as a lump sum under an agreement <br />with a retirement home is reimbursable if it is allocable to medical care. The agreement must require a specified fee <br />payment as a condition for the home's promise to provide lifetime care, treatment and training of an employee's <br />physically or mentally impaired dependent upon the employee's death or inability to provide care are reimbursable. ' <br />The payments must be a condition for the institution's future acceptance of the dependent and must not be <br />refundable. <br /> <br />Liposuction - See Cosmetic surgery. <br /> <br />Lodging and meals - The cost of lodging and meals at a hospital or similar institution are reimbursable if the <br />employee's main reason for being there is to receive medical care. (Also see Nursing home - The cost of lodging <br />not provided in a hospital or similar institution while an employee is away from home is reimbursable if four <br />requirements are met: (I) the lodging is primarily for and essential to medical care; (2) medical care is provided by a <br />doctor in a licensed hospital or in a medical care facility related to, or the equivalent of, a licensed hospital; (3) the . <br />lodging is not lavish or extravagant under the circumstances; and (4) there is no significant element of personal <br />pleasure, recreation or vacation in the travel away from home. The reimbursable amount cannot exceed $50 for each <br />night for each person. Lodging is included for a person assisting the person receiving the medical care. For example, <br />if a parent is traveling with a sick child, up to $100 per night is reimbursable as a medical expense for lodging. <br />Meals and lodging away from home for medical treatment that is not received at a medical facility, or for the relief <br />of a specific condition, are not reimbursable even if the trip is made on the advice of a doctor. <br /> <br />Long-term care insurance premiums - Long-term care insurance premiums are not reimbursable under a medical <br />FSA. <br /> <br />Marijuana - Marijuana, even if prescribed for medicinal purposes, is not a reimbursable expense. <br /> <br />Marriage counseling - Expenses for marriage counseling services do not qualify as medical expenses. However, <br />sexual inadequacy or incompatibility treatment is reimbursable if the treatment is provided by a psychiatrist. <br /> <br />Massage - Fees paid for massages are not reimbursable unless prescribed and substantiated by a physician to treat a <br />physical defect or illness. <br /> <br />Maternity clothes - Expenses for maternity clothes are not reimbursable. <br /> <br />Mattresses - Mattresses and mattress boards designed for use in the treatment of arthritis are reimbursable. <br /> <br />Meals - See Lodging and meals. <br /> <br />Medical conferences - Expenses for admission and transportation to a medical conference are reimbursable if the <br />medical conference concerns the chronic illness of yourself, your spouse or your dependent. The costs of the <br />medical conference must be primarily for and necessary to the medical care of you, your spouse or your dependent. <br />You must spend the majority of your time at the conference attending sessions on medical information. The cost of <br />meals and lodging while attending the conference is not reimbursable. <br /> <br />Medical alert devices - Personal emergency transmitters worn as a bracelet or necklace are not reimbursable. <br /> <br />Medical aids - Medical aids such as false teeth, hearing aids, orthopedic shoes, crutches and elastic hosiery are <br />reimbursable. <br /> <br />Medical information plan - Amounts paid to a plan that keeps medical information so that it can be retrieved from <br />a computer data bank for medical care are reimbursable. <br /> <br />Medical savings accounts (MSAs) - MSAs cannot be offered as part of a flex plan or FSA. <br /> <br />Medical services - Only legal medical services are reimbursable. Amounts paid for illegal operations or treatments, <br />regardless of whether they are rendered by licensed or unlicensed practitioners are not reimbursable. <br /> <br />Medicare Part A - The tax paid for Medicare Part A is not reimbursable. <br /> <br />Medicare Part B - Premiums paid for Medicare Part B are reimbursable. <br /> <br />Medicines - Amounts paid for prescribed medicines and drugs are reimbursable. A prescribed drug is one that' <br />requires a prescription by a doctor for its use by an individual. The cost of insulin is also reimbursable. <br /> <br />Mentally retarded, special home for - The cost of keeping a mentally retarded person in a special home (not the <br />home of a relative) on the recommendation of a psychiatrist to help the person adjust from life in a mental hospital <br />to community living is reimbursable. <br /> <br />Page 15 <br />