I finally found out what a medical reimbursement plan is, and if it is legal or not...
http://edzollars.com/2007-02-17_Medical.pdf
It looks like if you are self-employed and legitimately hire your spouse, (with W-2's, compensation and all) you can reimburse the spouse's (and the spouses's family - including you) out of pocket medical expenses and write off the expenses as a business expense...basically being able to write off all medical expenses, not just the part over 7.5% of your AGI.
But you have to have and sign a plan, if you hire someone else, they get the benefit as well, and you have to keep records of what the spouse actually did and got paid for their work.
If you are single, you can't do this for yourself.