Hello, This question is for any library that offers health insurance for a small group (under 20), and has any full time employees covered by health insurance that have turned 65 and pay for Medicare Part B (as mandated) offer a reimbursement for the cost of Medicare Part B to those employees by setting up a Section 105 Plan? If so…have you set it up in-house or do you use and outside company? Any help or advise is greatly appreciated. Kay Hurd Director Almont District Library 213 W. St. Clair P.O. Box 517 Almont, MI 48003 (810)798-3100 voice (810)798-2208 fax khurd@adlmi.org www.adlmi.org