self-insured medical reimbursement plan

(6) Self-insured medical reimbursement plan The term “self-insured medical reimbursement plan” means 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.

Source

26 USC § 105(h)(6)

---

Scoping language

None identified, default scope is assumed to be the parent (part III) of this section.

---

Is this correct? or