This is also called "Direct Reimbursement" (DR).  It is a simple self-funded
benefit plan that reimburses your employees for care up to some maximum per
year.  One advantage of doing this is that virtually every dollar that you put
into the plan goes directly to pay for care for your employees, rather than
lining the pockets of some insurance fat-cat.

    You can organize and administer your own plan, or hire a company that
specializes in providing that service.  Do a Google search on "Direct
reimbursement dental" for more information.

Vaughn