07-D TML Health Reimbursement Acct

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Naturopathy - The issue of whether naturopathy expenses are reimbursable is problematic. (Naturopathy is the practice of treating a medical condition with "natural" methods, such as processed plant matter, for example.) There is no directly applicable official guidance on whether such expenses should be reimbursed under a health FSA, and scant (and contradictory) guidance that is indirectly applicable. Two questions are at the heart of the issue: · Are naturopathic treatments "medicine"? The answer to this question is: No. Section 213(0) limits the definition of "medicine or drugs" to those prescribed by a physician, and cross-references the definition of. "physician" found in the Social Security Act (SSA). Naturopaths are not included in the SSA definition's list of approved medical professionals. Thus, naturopathic treatment prescribed by a naturopath are not reimbursable. (Presumably, a naturopathic treatment prescribed by an SSA-approved physician, such as an M.D. would be reimbursable.) · Is naturopathy "medical care"? The answer to this question is: No. The IRS allows a health FSA to reimburse expenses for over-the-counter medicines and drugs. However, to be reimbursed, the nonprescription medicines and drugs must be legally procured; generally accepted as falling within the category of medicine and drugs; used to diagnose, cure, mitigate, treat or prevent a disease or disorder of a structure or function of the body; and not used for general good health. Naturopathic treatments and remedies do not meet these guidelines. Nicotine patches and gum - Over-the-counter drugs to help stop smoking are not reimbursable. (Also see Smoking cessation programs.) Non-prescription drugs and medicines - See Over-the-counter. Nursing home - The cost of medical care in a nursing home or home for the aged for an employee, or for an employee's spouse or dependent, is reimbursable. This includes the cost of meals and lodging in the home if the main reason for being there is to get medical care. Nursing services - Wages and other amounts paid for nursing services are reimbursable. Services need not be' performed by a nurse as long as the services are of a kind generally performed by a nurse. This includes services connected with caring for the patient's condition, such as giving medication or changing dressings, as well as bathing and grooming the patient. Only the amount spent for nursing services is reimbursable. If the attendant also provides personal and household services, these amounts must be divided between the time spent performing household and personal services and the time spent on nursing services. Meals - Amounts paid for an attendant's meals are also reimbursable. This cost may be calculated by dividing a household's total food expenses by the number of household members to fmd the cost of the attendant's food, then apportioning that cost in the same manner used for apportioning an attendant's wages between nursing services and. all other services (see above). Upkeep - Additional amounts paid for household upkeep because of an attendant are also reimbursable. This includes extra rent or utilities paid because of having to move to a larger apartment to provide space for an attendant. Infant care - Nursing or babysitting services for a normal, healthy infant are not reimbursable. Social Security, unemployment (FUTA) and Medicare taxes paid for a nurse, attendant or other person who provides medical care are reimbursable. Nutritional supplements - The cost of nutritional supplements, vitamins, herbal supplements, "natural medicines", etc. are not reimbursable, unless you can only obtain them legally with a physician's prescription. See Special foods. Obesity - Uncompensated amounts paid by individuals for participation in a weight-loss programs as treatment for a specific disease or diseases diagnosed by a physician. The costs of purchasing diet food items are not eligible. Optometrist - See Vision care. Orthodontia - Expenses for orthodontic care are generally reimbursable, except care for cosmetic purposes. See Cosmetic surgery. Orthopedic shoes - See Medical aids. Organ donor - See Transplants. Osteopath - Osteopathic expenses are reimbursable. Page 16