A type of health care benefit plan provided by employers who are self-insured and pay for the care as it is given. The ceiling under such a plan is typically “unlimited.” The Internal Revenue Service (IRS) has ruled that funds spent for a beneficiary (here an employee) under such a plan are taxable to the beneficiary, and that the employer is liable for withholding income tax on benefits, except for those benefits which are nontaxable under federal statutes. Distinguished from cafeteria plans because a ZEBRA does not qualify under Section 125 of the IRS Code.