What Types of Individual Health Insurance Premiums Can Be Reimbursed Tax Free By a Section 125 Premium Only Plan (POP)?

Section 125 Premium Only Plans (POPs) can reimburse the following types of insurance premiums provided they were not already paid with pre-tax dollars:

• Major medical individual health insurance premiums

• Limited benefit individual health insurance premiums

• Dental care and Vision care premiums 

• Qualified Ancillary premiums (e.g. accident policies)

• Medicare Part A or B, Medicare HMO, and employer-sponsored health insurance premiums

• Medicare Advantage and Supplement premiums

• COBRA premiums;

Note: Long Term Care Premiums are not reimbursable by a Section 125 POP plan.