So-called Section 105 Plans have been used rather widely to provide deductible medical insurance coverage for employees or to furnish a medical reimbursement plan for employees. If successful, costs are deductible and benefits are excludible from income.
Harl, Neil E.
"Health Reimbursement Arrangement (HRA),"
Agricultural Law Digest: Vol. 13
, Article 1.
Available at: https://lib.dr.iastate.edu/aglawdigest/vol13/iss16/1