Increasing Benefit Level
If an employee’s health needs in a particular year exceed the spending level available, the employee may still be entitled to a reimbursement of the expense subject to a specified deductible amount and a lifetime limit of one million dollars. Such excess coverage is only intended to cover unusually large medical expenses. The employer will reimburse the employee for any reimbursement made under the excess coverage portion of the plan.
Re: Business and General Division
Ruling Directorate
# 9430065