This is playing the game of "trick the IRS computer."  I would first explain to the client that the employer screwed up, and perhaps if asked nicely could issue a corrected 1099 showing zero compensation.  Who knows, the employer might actually be interested in doing the right thing.  Box 6 is obviously the wrong thing for anyone able to read instructions in English.  Or, you can keep charging more for tax return preparation each year and hope the IRS computer doesn't select the return for audit based on strange numbers.  

But why report the payment as "other income"?  It's apparently a Health Reimbursement Arrangement -- see Notice 2002-45.  Nontaxable.