Treatment of certain medical benefits
(1) In general
(1)In general#
For purposes of this section, contributions allocated to any individual medical benefit account which is part of a pension or annuity plan shall be treated as an annual addition to a defined contribution plan for purposes of subsection (c). Subparagraph (B) of subsection (c)(1) shall not apply to any amount treated as an annual addition under the preceding sentence.
(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.
(2)(A)#
which is established for a participant under a pension or annuity plan, and
(2)(B)#
from which benefits described in section 401(h) are payable solely to such participant, his spouse, or his dependents.