I think you missed the thrust of my question.
We already have a reimbursement plan. All reimbursements are fully deducted.
However, now that we have stopped our insurance, we would like to divert the insurance payments into the reimbursement account, such that the account will contain more than is necessary to cover our anticipated medicate reimbursements.
For example, we will dump $10K into the account each month, but we may only disperse $2K/mo. So the account will grow and grow, with the intent being that should some catastrophic medical event occur, we have the extra funds to handle it. At the end of the year, the account will have 8K*12=$96K of unused reimbursement funds
Can we set up an account such that all contributions into the account are deductible, even if those funds are not used in the year the contribution is made.