### Question
What does self-insured medical reimbursement plan mean?


### Answer
**Self-insured medical reimbursement plan** has the following meaning in *26 U.S.C. § 105*:

> a plan of an employer to reimburse employees for expenses referred to in subsection (b) for which reimbursement is not provided under a policy of accident and health insurance

#### Citation:
  - *26 U.S.C. § 105*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART III-ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME**

