### Question
How does Special Rules define individual medical benefit account?


### Answer
Under *26 U.S.C. § 415*, **individual medical benefit account** is defined as:

> any separate account—



(A) which is established for a participant under a pension or annuity plan, and



(B) from which benefits described in section 401(h) are payable solely to such participant, his spouse, or his dependents

#### Citation:
  - *26 U.S.C. § 415*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter D-Deferred Compensation, Etc. > PART I-PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. > Subpart B-Special Rules**

