Medical reimbursement plans are self-funded employer-sponsored plans governed by Code 105(h), designed to reimburse employees and their families for their medical expenses. A medical reimbursement plan may be a broad-based plan, such as a $1,000,000 lifetime maximum self-funded plan that provides coverage that is comparable to that under a Blue Cross plan. Or a medical reimbursement plan may be very limited in scope; for instance, reimbursing only dental expenses up to $1,000 per year. Medical reimbursement plans that are "flexible spending arrangements" are called "medical FSAs" (and are subject to extra requirements contained in Q/A-7 of Proposed Treas. Reg. 1.125-2.