Indicate whether the following statements are "True" or "False" regarding employer-sponsored accident and health plans.

a.	The premiums are deductible by the employer and included in the employees income.
b.	Section 105(b) generally excludes payments received for medical care of the employee, spouse, and dependents.
c.	Section 105(c) excludes payments for the permanent loss or the loss of the use of a member or function of the body or the permanent disfigurement of the employee, the spouse, or a dependent.
d.	The benefits received under a self-insured plan can be excluded from the employees income if the plan does not discriminate in favor of highly compensated employees.
e.	The employer can purchase a medical insurance plan with a high deductible and then make contributions to the employees Health Savings Account (HSA). However, the employee is taxed on the employers contributions to the HSA, the earnings on the funds in the account, or the withdrawals made for medical expenses.