Are health club membership dues reimbursable through health flexible spending accounts?

An employee has submitted a claim for reimbursement through her health flexible spending account (FSA) for health club membership dues. Are such dues reimbursable medical expenses?

No, health club dues or amounts paid to improve one's general health or to relieve physical or mental discomfort not related to a particular medical condition are not reimbursable medical expenses. Distributions from a health FSA must be paid only to reimburse participants for qualified medical expenses incurred during the period of coverage.

For more information on a health FSA, see ¶42,350 .