Section 105 Medical Reimbursement Plan

[David]

Husband and wife are sole shareholders, directors and employees of a C-corp. They have a self-insured medical reimbursement plan. Since they offer this benefit to all employees it does not discriminate- right? Is there a maximum amount that can be reimbursed?
Thanks for your help.

[OldJack]

I hope that is right as I also have similar clients that have had such plans for years. The key thing here is that it must be a proper written plan. Maximum benefits have been a question in my mind since the start of the Health Savings Accounts and other such plans approved by the IRS.