Allowable business reimbursement account - used for health costs

by Rhoda
(Lebanon, PA, USA)

One accountant stated that the allowable business reimbursement arrangement for the pastor could be used to cover medical expenses.

The church provides a health plan for the pastor, but has opted out of providing the same coverage for pastor's spouse due to the cost difference between medicare and the health plan.

I do not believe this is an allowable business expense reimbursement.

I do not believe the church qualifies for QSEHRA because the pastor is covered under a health plan.

With a health plan provided for the pastor, is there any way to reimburse other employees and the pastor's spouse without including the reimbursement in taxable income?