401(h) Basics

Married to the Plan: The Lifetime Commitment of a Money Purchase 401(h)

Discover the Money Purchase 401(h), a specialized retiree medical plan often paired with defined benefit plans. Learn how it offers tax-advantaged healthcare savings for life.

By 401h.com EditorialPublished Jun 21, 2026Updated Jun 21, 20261 min read

Key takeaways

  • A Money Purchase 401(h) is a specialized plan for tax-advantaged retiree medical benefits.
  • It's commonly paired with a Defined Benefit Pension Plan to maximize contributions.
  • Contributions are tax-deductible for the business and tax-free for the individual.
  • Benefits are paid out tax-free for life to cover qualified medical expenses.
  • Designed for business owners, doctors, and high-income professionals for long-term planning.

What is a Money Purchase 401(h) Plan?

A Money Purchase 401(h) is a specialized component of a qualified retirement plan designed specifically to provide tax-advantaged funding for retiree medical benefits. It allows for significant contributions toward healthcare expenses in retirement, separate from your regular retirement savings.

Unlike traditional 401(k)s or even many pension plans that focus solely on retirement income, the 401(h) portion is explicitly earmarked for medical costs. This makes it a powerful tool for individuals, especially business owners and highly compensated professionals, to bolster their financial security in their later years, particularly concerning the ever-rising cost of healthcare.

Frequently asked questions

A Money Purchase 401(h) is designed *only* for retiree healthcare expenses, offering tax-free distributions for qualified medical costs. A regular 401(k) is for general retirement income, with distributions typically taxed in retirement.

Availability, tax treatment, and plan design depend on the facts and circumstances of the employer, plan document, participant group, and applicable law. 401h.com provides general educational information only — not tax, legal, actuarial, investment, or ERISA advice. Consult qualified tax, legal, actuarial, and plan professionals.

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401h.com Editorial

401h.com

The 401h.com editorial team publishes plain-English explainers on 401(h) retiree medical benefit plans. Educational only — not tax, legal, actuarial, investment, or ERISA advice.

Next step

Find out whether a 401(h) strategy may fit

Talk with a 401(h) specialist about your plan, participant group, and retiree medical objectives.

Availability, tax treatment, and plan design depend on the facts and circumstances of the employer, plan document, participant group, and applicable law. 401h.com provides general educational information only — not tax, legal, actuarial, investment, or ERISA advice. Consult qualified tax, legal, actuarial, and plan professionals.