The WIMPER Institute helps employers understand and implement IRS-compliant structured medical reimbursement programs.
Below you’ll find answers to common questions about the WIMPER program, our implementation partner EHP, and the Revive Health platform used to deliver many of the wellness and virtual care services.
The WIMPER program (Wellness Integrated Medical Plan Expense Reimbursement) is an employer-sponsored, structured medical reimbursement strategy that layers on top of an existing group health plan. WIMPER is designed to help eligible employers reduce payroll tax expenses while giving employees access to additional wellness and preventive care benefits. The WIMPER Institute’s role is to educate decision-makers, assess employer suitability, and coordinate implementation with a qualified administrator. When an employer is a good fit, we connect them with our implementation partner, EHP, to handle the day-to-day administration and compliance execution.
EHP is an implementation and administration partner that specializes in employer-focused health benefit solutions. For employers who choose to move forward with the WIMPER program, EHP is the entity that handles onboarding, employee communication, wellness tracking, claims adjudication, and ongoing compliance support. The WIMPER Institute does not administer claims or operate the virtual care platform; instead, we provide education, structure, and guidance, while EHP manages the operational aspects of the program under the applicable IRS, HIPAA, ERISA, and other regulatory standards.
A Self-Insured Medical Expense Reimbursement Program (SIMERP) is a type of employer-sponsored health benefit structure that reimburses employees for eligible medical expenses on a tax-advantaged basis. In the model used with WIMPER and EHP, the SIMERP is a preventative care–focused arrangement that is designed to be IRS, HIPAA, and ERISA compliant and implemented at no net cost to the employer when structured correctly. Employers may realize FICA tax savings while employees gain access to additional benefits without reducing their take-home pay. The underlying structure is typically built on an integrated Section 105 plan, with requirements such as at least one qualifying wellness activity per plan year to maintain compliance.
Revive Health is an integrated wellness and virtual care platform used within the program to provide members with access to primary care, mental fitness support, and a broad menu of wellness resources. Through Revive Health, employees can access services such as virtual primary care visits, coaching, health education, and various digital wellness tools. In the WIMPER ecosystem, Revive Health is the front-end experience employees interact with, while EHP and its partners manage the behind-the-scenes administration and compliance of the SIMERP structure.
In most implementations, eligible family members of enrolled employees can also access Revive Health benefits when they are included under the employer’s chosen program configuration. This often includes spouses and dependent children, subject to plan eligibility rules. Coverage details may vary by employer, so the WIMPER Institute encourages each organization to review its specific setup with EHP during implementation to confirm which family members are included.
The WIMPER program is designed to be implemented through structures that comply with IRS Sections 105, 106, 125, and 213(d), as well as applicable ACA, HIPAA, and ERISA requirements. The WIMPER Institute focuses on educating employers about these rules and only connects qualified employers with implementation partners who rigorously follow them. EHP, as our implementation partner, structures the plan documents, wellness activities, and reimbursement processes so that they align with current IRS guidance. Employers should still consult their own tax and legal advisors, but the program is built from the ground up with compliance as a primary objective.
Internal Revenue Code Section 213(d) defines which medical expenses are considered eligible for tax deduction and reimbursement. To comply with 213(d), all reimbursements under the SIMERP must be tied to qualified medical expenses and properly documented. EHP supports this by ensuring that the services offered through the program—such as preventive care, virtual visits, and certain wellness services—fit within the definition of eligible medical expenses and by maintaining detailed records. The WIMPER Institute educates employers on the 213(d) framework, while EHP handles the operational side, including documentation, record-keeping, and ongoing monitoring of IRS updates.
Employers must maintain accurate plan documents, eligibility records, wellness activity tracking, reimbursement logs, and other supporting materials to demonstrate that the program is being administered according to IRS rules. In practice, EHP manages the majority of this documentation and reporting on behalf of participating employers, including plan documents, employee communications, and claims-related records. The WIMPER Institute helps employers understand what is being documented and why, so CFOs and compliance teams can feel confident about the underlying record-keeping.
Tax and benefits regulations evolve over time, so ongoing monitoring is critical. EHP continuously reviews IRS guidance and related regulatory updates to adjust plan operations, documentation, and administrative processes as needed. When changes impact participating employers, EHP updates procedures and materials, and the WIMPER Institute provides educational updates so decision-makers understand what has changed and how it affects their program.
Yes. A core design principle of the WIMPER program, as implemented by EHP, is to maintain the level of documentation and process rigor required to withstand regulatory scrutiny. EHP provides comprehensive audit support by maintaining detailed records, standardized workflows, and clear documentation that demonstrates compliance with IRS rules and applicable regulations. The WIMPER Institute’s role is to make sure employers understand these protections and how the compliance framework is structured.
In the common SIMERP model used with WIMPER, employees are generally required to complete at least one qualifying wellness activity per plan year to maintain eligibility under the program. This requirement is tied to preventive care and wellness standards aligned with IRS and healthcare regulations. EHP tracks completion through the wellness and virtual care tools and provides the employer with reporting to confirm that participation thresholds are being met.
Yes. To maintain objectivity, proper claims adjudication, and compliance with IRS and ERISA standards, the program is administered through a third-party administrator. EHP coordinates with approved TPAs and administrative partners to ensure that claims and reimbursements are handled according to the plan rules. This separation between the employer and the adjudication process is a key part of the compliance framework.
When appropriately structured and implemented, the WIMPER program can help employers reduce payroll tax expenses (such as FICA) by shifting a portion of compensation into an IRS-compliant, tax-advantaged medical reimbursement structure. Employees receive additional wellness and preventive care benefits without a reduction in their net take-home pay, while employers may see meaningful savings on the employer side of payroll taxes. EHP models and administers the financial flows, and the WIMPER Institute provides upfront education and pro forma support so CFOs can evaluate the potential impact before implementation.
Employees tend to value benefits that improve their day-to-day well-being and make it easier to access care. The WIMPER program, implemented through EHP and delivered in part via Revive Health, adds meaningful wellness and virtual care services on top of the employer’s existing benefits. This can increase perceived benefit value, support better health outcomes, and demonstrate that the employer is investing in long-term employee well-being. Over time, this combination can support improved retention, productivity, and employee satisfaction.
In the commonly used configuration, many Revive Health services offered through the program—such as virtual primary care visits and certain wellness resources—are available to members without additional out-of-pocket costs or per-visit fees. The goal is to make it easy for employees to engage with preventive care, mental fitness resources, and other wellness services. Employers should review their specific implementation details with EHP, because configurations can vary by plan design.
Yes. EHP’s implementation model is designed to integrate with most modern payroll and HRIS platforms so that contributions, reimbursements, and related transactions can be handled smoothly. During implementation, EHP works with the employer’s payroll provider to configure the necessary deductions and adjustments, minimizing disruption to existing processes. The WIMPER Institute provides high-level guidance and expectations so CFOs and HR teams understand what the integration will entail.
In most cases, the WIMPER program is designed to work alongside an employer’s existing major medical plan rather than replace it. The structured reimbursement layer is added on top of the current benefits as an additional component of the overall strategy. Employers still retain control over their core health insurance plan while leveraging the WIMPER structure, administered by EHP, to create new tax and wellness advantages.
Employees typically only need a smartphone, tablet, or computer with a stable internet connection to access the virtual care and wellness tools provided through Revive Health. Most interactions—such as virtual visits, coaching sessions, and educational resources—are delivered through secure apps or web portals. This low barrier to entry makes it easy for employees across different worksites or remote locations to participate.
Yes. Because many of the services are delivered virtually through Revive Health and EHP’s partner network, members can generally access care and wellness resources from anywhere in the United States, subject to licensing and availability requirements. This nationwide reach is especially helpful for employers with multi-state workforces or remote employees.
In typical implementations, members can access the core Revive Health services as frequently as needed, without strict annual visit limits for many of the virtual care and wellness resources. Some specific programs or clinical services may have reasonable use guidelines, but the overall intent is to encourage ongoing engagement rather than restrict access. EHP monitors utilization trends to keep the program sustainable while maintaining a positive member experience.
EHP uses a combination of technology and outreach to guide employees through their required wellness activities. This can include automated reminders via email, SMS, and app notifications, as well as access to a support center that can answer questions and help members navigate the process. Completion data is tracked through the platform so that employers and compliance teams can verify that employees have met the minimum participation requirements for the plan year.
Examples of wellness activities within the program often include virtual health consultations, mental fitness or coaching sessions, completion of self-assessment surveys, participation in live group wellness sessions, attendance at preventive health webinars, nutritional or fitness coaching, chronic disease management check-ins, stress management workshops, sleep improvement programs, mindfulness and meditation sessions, smoking cessation support, weight management counseling, and health education classes. The exact list of qualifying activities is defined in the plan documents and managed by EHP, with the WIMPER Institute providing educational context to employers.
Revive Health typically includes access to a dedicated mental fitness and resilience platform, often branded as an app experience that provides live group sessions, AI-assisted coaching, guided programs, and self-assessment tools. Members can explore resources focused on stress management, mood, resilience, and overall mental well-being. These services are designed to complement—not replace—traditional behavioral health coverage under the employer’s main health plan.
Yes. Mental health services and related interactions are treated as confidential health information and are managed in line with applicable privacy laws and HIPAA standards. Individual session details are not shared with employers; instead, employers receive aggregated and de-identified data where appropriate to understand overall engagement and program impact. The goal is to create a safe environment where employees feel comfortable using the resources without concern that personal information will be disclosed to their employer.
In most configurations, members have ongoing access to mental health tools, educational content, and group-based resources without a hard cap on the number of times they can engage. Some specific services—such as one-on-one coaching or specialized programs—may operate under defined guidelines, but the overall intent is to support continuous mental well-being. EHP and its partners monitor usage to make sure the program remains both impactful for employees and sustainable for employers.
Yes. Members can choose to share relevant health information or reports generated through the virtual care and wellness tools with their primary care physician or other clinicians. This can help create a more complete picture of the member’s health and allow their existing providers to incorporate insights from the program into broader treatment plans. The WIMPER Institute encourages coordinated care where appropriate, while ensuring that the flow of information remains under the control of the member.
The program is designed with security as a core requirement. EHP and the technology partners it works with use advanced data encryption, secure transmission protocols, and robust access controls to protect member and employer information. Systems are structured to align with HIPAA privacy and security standards, and data access is restricted to authorized personnel who need the information to administer the plan. The WIMPER Institute educates employers on these safeguards so they understand how member data is protected.
Yes. Employers and members have access to technical support resources to help them use the virtual care platforms, apps, and portals associated with the WIMPER program. This may include help desks, call centers, or chat-based support that can assist with login issues, navigation questions, or troubleshooting device-specific problems. Reliable support is an important part of driving sustained employee engagement and ensuring the program runs smoothly.
Typically, there is no specific limit on how frequently members can reach out for technical or navigation support. The goal is to make it easy for employees and their families to access the tools and services included with the program, and ongoing support is a key part of that experience. Usage patterns are monitored to improve support efficiency, but members are encouraged to get help whenever they need it.