WIMPER Institute provides compliance aligned educational guidance on WIMPER, SIMRP, and SIMERP structured medical reimbursement programs. We help employers understand how these programs operate alongside ACA compliant major medical plans.
Employers nationwide are losing millions annually through avoidable FICA overpayment.
A compliant Section 125 cafeteria plan paired with a Section 105(b) Self-Insured Medical Reimbursement Plan (SIMRP) provides a lawful, IRS-aligned structure to convert taxable wages into funded benefits—improving EBITDA without reducing headcount or cutting compensation.
Through the WIMPER framework, organizations can:
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The WIMPER-aligned structure is rooted in three core IRS code sections:
Unlike fixed indemnity “wellness schemes” recently flagged by the IRS, WIMPER:
This structure makes the WIMPER program fundamentally different from the plans targeted in IRS CCM 202323006 and earlier notices.
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Through integrated programs such as Revive and Enhanced Health Platform (EHP), employees gain:
The result: employees receive a meaningful increase in total compensation value while employers simultaneously reduce payroll tax leakage.
WIMPER Institute provides analysis, education, and compliance evaluation only.
We do not sell insurance, provide tax advice, or administer benefits programs.
When your organization is ready, we connect you directly with certified Section 125/105 Implementation Specialists—such as Brandon Attebury—who manage:
Below are a few of the most common questions CFOs and executives ask when they first encounter the WIMPER program. For a more detailed explanation, visit our full FAQ page.
The WIMPER program is an employer-focused structured medical reimbursement strategy that sits alongside your existing group health plan. It is designed to help eligible employers reduce payroll tax expenses while giving employees access to additional wellness and preventive care services. The WIMPER Institute provides education and guidance, while our implementation partner, EHP, handles onboarding, administration, and compliance.
When properly implemented, the WIMPER program can redirect a portion of compensation into an IRS-compliant medical reimbursement structure, potentially reducing the employer’s payroll tax burden without lowering employees’ take-home pay. EHP models the financial impact and administers the plan, while the WIMPER Institute helps your team understand the structure and provides pro forma estimates before you move forward.
Yes. The WIMPER program is designed to be implemented through plan structures that comply with IRS Sections 105, 106, 125, and 213(d), along with applicable HIPAA, ERISA, and ACA rules. EHP builds and maintains the plan documents and procedures, and the WIMPER Institute ensures that employers understand the compliance framework before implementation. Employers should also consult their own advisors, but compliance is a central design principle.
In most cases, no. The WIMPER structure is intended to sit alongside your existing major medical plan rather than replace it. Your current health insurance remains in place, while the SIMERP layer administered by EHP adds tax-efficient wellness and reimbursement features on top.
Employees typically access virtual care and wellness services through the Revive Health platform using a smartphone, tablet, or computer with internet access. They receive clear onboarding instructions and ongoing reminders from EHP and its partners to help them complete the required wellness activities and make full use of the benefits.
WIMPER Institute provides compliance aligned educational guidance on WIMPER, SIMRP, and SIMERP structured medical reimbursement programs. We help employers understand how these programs operate alongside ACA compliant major medical plans.
No. WIMPER Institute does not implement or administer benefits programs. We provide education only. When appropriate, we can connect employers with qualified implementation specialists.
No. We do not review employer compliance documents or provide legal, tax, or actuarial advice. Employers must work with licensed professionals for those services.
We commonly refer employers to Certified Section 125 Program Specialists to execute these strategies compliant with the latest IRS memorandums.
Yes. These structured reimbursement models operate alongside employer sponsored major medical plans and do not replace, modify, or interfere with existing coverage.
Employers with one hundred or more benefits eligible employees, CFOs, HR directors, compliance officers, and benefits administrators.
Documentation standards follow IRS Section 105b and 213d requirements including eligible expense guidelines, substantiation standards, and plan documents. WIMPER Institute educates employers on these standards, while qualified vendors provide the formal documentation.