Are swimming/YMCA membership/enrollment fees for the purpose of rehab therapy eligible for Medical Expense Reimbursement under the 125 Plan?
I know that swimming lessons (even when recommended by a doctor) and health club dues are not eligible, but "physical therapy" is eligible if required for a specific medical condition.

Turtle,
Club dues are eligible when prescribed by a doctor for a specific medical condition. Rev. Rul. 55-261 also you could refer to IRS PLR 8326095 which describes a girl who had an arthritic condition. Facts and circumstances are critical in determining eligibility of these types of expenses.