Health Reimbursement Plan for Churches

The purpose of this plan is to encourage and help provide full and complete medical care for each participating employee and his/her spouse and dependents. It is the intention of the congregation that this plan qualify as an accident and health plan within the meaning of Section 105(e) of the Internal Revenue Code of 1986, as amended (“the Code”), and that the benefits payable under the plan be eligible for exclusion from gross income under Section 105(b) of the Code.