This is the only thing I could find. It's on Netbenefits "Details:
Other Company Sponsored Benefits"
"Life Planning Account (available if you retired prior to 1/1/04)
Your health and finances are two important aspects of your life. To
encourage you to plan for your changing needs, IBM offers the Life
Planning Account (LPA). The account provides taxable reimbursement of
up to a maximum of $250 per family each year.
For more information, refer to the About Your Benefits: Post-
Employment Summary Plan Description in the Reference Library section
of this site."
But the Reference Library document for more information doesn't exist.
I couldn't find anything in the Guide to 2009 Benefits either. The
instructions for the LPA form are on the back and the form (2nd page
online at Acclaris) with information on activities.