by employer contributions to provide payments or reimbursements for medical care subject to a maximum fixed dollar amount for a period, (ii) under which such payments or reimbursements may only be made for medical care provided during periods during which the individual is covered— (I) under individual health insurance coverage (other than coverage that consists solely of excepted benefits), or (II) under part A and B of title XVIII of the Social Security Act or part C of such title, (iii) which meets the nondiscrimination requirements of subparagraph (C), (iv) which meets the substantiation requirements of subparagraph (D), and (v) which meets the notice requirements of subparagraph (E). (C) Nondiscrimination (i) In general An arrangement meets the requirements of this subparagraph if an employer offering such arrangement to an employee within a specified class of employee— (I) offers such arrangement to all employees within such specified class on the same terms, and (II) does not offer any other group health plan to any employees within such specified class. (ii) Specified class of employee For purposes of this subparagraph, any of the following may be designated as a specified class of employee: (I) Full-time employees. (II) Part-time employees. (III) Salaried employees. (IV) Non-salaried employees. (V) Employees whose primary site of employment is in the same rating area. (VI) Employees who are included in a unit of employees covered under a collective bargaining agreement to which the employer is subject (determined under rules similar to the rules of section 105(h)). (VII) Employees who have not met a group health plan, or health insurance issuer offering group health insurance coverage, waiting period requirement that satisfies the of section 2708 of the Public Health Service Act. (VIII) Seasonal employees. (IX) Employees who are nonresident aliens and who receive no earned income (within the meaning of section 911(d)(2)) from the employer which constitutes income from sources within the United States