individual medical benefit account
(2) Individual medical benefit account For purposes of paragraph (1), the term “individual medical benefit account” means any separate account— (A) which is established for a participant under a pension or annuity plan, and (B) from which benefits described in section 401(h) are payable solely to such participant, his spouse, or his dependents.
26 USC § 415(l)(2)
None identified. Default scope is assumed to be the entire title.