Medical Expense Reimbursement Plan, anyone?

[Costin I.]

Does anyone have experience with setting up a Medical Expense Reimbursement Plan ?

Also known as: 

• Health Reimbursement Account (HRA)
• Health Reimbursement Arrangement (HRA)
• Health Reimbursement Plan (HRP)
• Medical Reimbursement Plan (MRP)
• Medical Reimbursement Account (MRA)
• Section 105 Plan

Main idea (if I understand correctly) is the company sets up this MERP and covers the employee medical expenses, thus moving medical expenses from a personal expense into a deductible business expense. 

We are looking for someone who can detail this idea and help set up such plan.