individual medical benefit account

(2) Individual medical benefit account For purposes of paragraph (1), the term “individual medical benefit account” means any separate account— (A) which is established for a participant under a pension or annuity plan, and (B) from which benefits described in section 401(h) are payable solely to such participant, his spouse, or his dependents.

Source

26 USC § 415(l)(2)

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Scoping language

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

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