Boutique Practice Fees
Fees to belong to a boutique practice are not eligible, but the fees for medical services actually received at a boutique practice are eligible. Boutique practice fees reimbursement is not eligible with a flexible spending account (FSA), health reimbursement arrangement (HRA), limited-purpose flexible spending account (LPFSA) or a dependent care flexible spending account (DCFSA). Boutique practice fees may be eligible with a health savings account (HSA) in limited circumstances, if the arrangements meet the requirements for a direct primary care service arrangement.