The church has no formal plan of reimbursing any employee's medical expenses.

Small businesses are still prohibited from reimbursing their employees to purchase health insurance.

A church cannot reimburse an employee's medical expenses, and later attempt to insulate these payments from tax by belatedly adopting a medical payment plan.

In addition, these requirements must be met in order for a church to reimburse an employee's business use of his or her own cell phone under an accountable arrangement.

Companies that frequently send employees abroad may essentially act as their own exchange by reimbursing their employees in the local currency and holding the foreign currency.