I am looking for any information regarding a 105 medical plan.

ALL employer-sponsored medical plans are "105 medical plans", therefore you are asking about a huge topic.

Section 105 of the Code just says that reimbursements from an employer's plan for medical services are not taxable to the employee.

mwest: give me your e-mail, and I'll send you a blurb from our company newsletter on HRAs.

MGB is correct. However most people who refer to a "105 medical plan" are really referring to a Section 105(h) (self-funded) health plans. This is the section used by TPA firms to establish self-funded and partial self-funded health plans for their clients.

There is much information available on the internet about such arrangements, but I recommend contacting a health TPA firm for specifics.

As yukon suggests, HRAs are also 105 plans.