If a new health insurance plan that is purchased under the ACA (Affordable Care Act) is purchased by a business with a Medical Reimb Sec 105 plan, the reimbursement out of the plan are not deductable according to an interpretation of IRS Notice 2013-54. According to TASC, who administers such plans, they are awaiting a ruling, hopefully by mid December, on whether the Sec 105 medical reimbursements are still deductible. This is hugh!