Benefits Alert 2011-01
The Internal Revenue Service has concluded that breast pumps and supplies that assist lactation are medical care under § 213(d) of the Internal Revenue Code because, like obstetric care, they are for the purpose of affecting a structure or function of the body of the lactating woman.
Therefore, amounts reimbursed for these expenses qualify as eligible medical expenses under Health FSAs, Archer medical savings accounts, health reimbursement arrangements (HRAs), or health savings accounts (HSAs).
About the Author
Trish Neely, CFCI ishas worked in the benefits field over 23 years; 10 years overseeing FBMC’s Legal and Compliance division. She is Editor of the award winning Quarterly Review newsletter, FBMC’s practice leader and trainer on regulatory matters and a frequent seminar speaker. Her most recent 60-minute webinar through ExecSense Webinars was titled “What Compliance Executives Need to Know About Health Care Reform.”
This article is intended to provide accurate and authoritative information on the subject matter covered. It is distributed with the understanding that neither the authors nor FBMC are rendering legal, accounting, or other professional advice and assume no liability in connection with its use. No portion of this article may be reprinted or used without written permission from FBMC. Copyright 2011, FBMC.
