### Question
What does individual medical benefit account mean?


### Answer
**Individual medical benefit account** has the following meaning in *26 U.S.C. § 415*:

> 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**

