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© Hitesman & Wold, P.A. 2019 <br />Cafeteria Plan <br />Summary Description (3-11) <br />60 <br />Medicine and Drugs <br />Allowable expenses: <br />• Medicine and drugs that require a prescription <br />• Insulin <br />• Over the counter medicine and drugs when <br />used to alleviate or treat personal injuries or <br />sickness (including antacids, antihistamines, <br />aspirin/pain relievers, bandages, cold medicines, <br />acne medicine, etc.) <br /> <br />Expenses specifically disallowed by the IRS or courts: <br />• Medicine and drugs for personal, general <br />health, or cosmetic purposes <br />• Dietary supplements if for general health <br />Medical Equipment <br />Allowable expenses: <br />• Blood sugar test kits <br />• Wheelchair or autoette (cost of <br />operating/maintaining) <br />• Crutches (purchased or rented) <br />• Special mattress & plywood boards prescribed <br />to alleviate arthritis <br />• Oxygen equipment and oxygen used to relieve <br />breathing problems that result from a medical <br />condition <br />• Artificial limbs <br />• Support hose (if medically necessary) <br />• Wigs (where necessary to mental health of <br />individual who loses hair because of disease) <br />• Excess cost of orthopedic shoes over cost of <br />ordinary shoes <br />• Breast pumps for nursing mothers <br />Expenses specifically disallowed by the IRS or courts: <br />• Wigs, when not medically necessary for mental <br />health <br />• Vacuum cleaner purchased by an individual with <br />dust allergy <br />• Mechanical exercise device not specifically <br />prescribed by physician <br />Physicals <br />Allowable expenses: <br />• Physicals and other well visits <br />• Immunizations <br />Expenses specifically disallowed by the IRS or courts: <br />• Physicals for employment purposes <br />Vision Care <br />Allowable expenses: <br />• Optometrist’s or ophthalmologist’s fees <br />• Eyeglasses and prescription sunglasses <br />• Insurance for replacement of lost or damaged <br />contact lenses <br />• Contact lens and contact lens solutions <br />• Laser eye surgery <br /> <br />Assistance for the Handicapped <br />Allowable expenses: <br />• Cost of guide for a blind person <br />• Cost of note-taker for a deaf child in school <br />• Cost of Braille books and magazines in excess of <br />cost of regular editions <br />• Seeing eye dog (cost of buying, training and <br />maintaining) <br />• Household visual alert system for deaf person <br />• Excess costs of specifically equipping <br />automobile for handicapped person over cost of <br />ordinary automobile; device for lifting <br />handicapped person into automobile <br />• Special devices, such as tape recorder and <br />typewriter, for a blind person <br />