Fixed indemnity plans pay cash benefits and often create double-dip tax issues. WIMPER uses a Section 105(b) SIMRP and reimbursable §213(d) medical care, fully aligned with IRS code and ACA/HIPAA/ERISA guidance.
WIMPER is an IRS-aligned strategy designed to:
Unlike fixed-indemnity “wellness schemes,” the WIMPER framework uses qualified medical benefits, not cash incentives, and avoids the double-dip patterns explicitly referenced in IRS CCM 202323006.
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Employees elect a pre-tax contribution, reducing taxable wages and lowering FICA for both employer and employee.
Employees receive comprehensive services including virtual urgent care, primary care, mental health, chronic disease support, and prescription assistance.
A Self-Insured Medical Reimbursement Plan reimburses qualified §213(d) medical expenses tax-free, aligning with IRS requirements and eliminating “double-dip” risks.
Employees receive a meaningful increase in perceived compensation through:
These services enhance retention, reduce absenteeism, and improve overall worker satisfaction.
Most employers qualify if they meet the following criteria:
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WIMPER Institute serves as your educational and compliance resource.
We do not sell insurance or administer benefits.
We provide:
Implementation specialists (such as Brandon Attebury) manage:
Implementation typically completes within 30–45 days.
Fixed indemnity plans pay cash benefits and often create double-dip tax issues. WIMPER uses a Section 105(b) SIMRP and reimbursable §213(d) medical care, fully aligned with IRS code and ACA/HIPAA/ERISA guidance.
No. Your existing major medical or MEC plan remains in place. WIMPER works alongside your current benefits.
Yes. The structure relies on established IRS Code Sections 125, 105(b), and 213(d), and is engineered specifically to avoid patterns flagged in IRS CCM 202323006.
Non-participating employees simply don’t enter the program. Participation rates typically range from 70–80% for mid-market employers.
Most employers go live within 30–45 days, including payroll configuration and employee communications.
The WIMPER Institute evaluates whether an employer is a good fit for a structured medical reimbursement program and then connects qualified employers with EHP for implementation. EHP manages the plan setup, interfaces with payroll, administers the SIMERP structure, and coordinates employee communications and wellness tracking. This division of roles allows WIMPER to stay focused on education and strategy while EHP specializes in day-to-day administration.
A Self-Insured Medical Expense Reimbursement Program, or SIMERP, is the underlying structure used to deliver tax-advantaged reimbursements and wellness benefits. In the WIMPER program, the SIMERP is configured as an integrated Section 105 plan that emphasizes preventive care and wellness, with at least one qualifying wellness activity per year required for participating employees. EHP documents and administers this structure in line with IRS and regulatory requirements.
When the program is a good fit and implemented correctly, employers may see reduced payroll tax expenses, increased perceived value of their benefits package, and higher engagement with preventive care and wellness services. Employees gain access to virtual primary care, mental fitness resources, and other wellness tools without reducing their take-home pay. The WIMPER Institute helps employers model these outcomes in advance through pro forma analysis.
Once an employer chooses to proceed, EHP works directly with HR and payroll teams to configure the necessary payroll entries and establish the workflows for ongoing administration. This includes employee enrollment, communication materials, wellness tracking, and reporting. The WIMPER Institute provides high-level guidance so that HR and finance stakeholders know what to expect at each step.
Employees receive clear onboarding materials explaining how the program works, what wellness activities are required, and how to access Revive Health and other tools. EHP provides ongoing outreach—via email, SMS, app notifications, and support centers—to guide employees through their activities and answer questions. This combination of education and support is essential for keeping participation high and ensuring compliance.