The Program
WIMPER is an employer benefits and payroll-tax review process built around IRC Sections 125, 105(b), and 213(d). When the employer facts and plan design support it, the standard projection is $1,119.20 in annual employer FICA savings for most enrolled W2 employees.
Employee-level savings can be slightly lower above the applicable FICA wage-base cap. Employer totals depend on the census, wages, participation, elections, and payroll setup. A verified ProForma based on actual payroll data provides the real projection.
The WIMPER program is employer-owned and employer-run. WIMPER Institute and its associates are not benefit consultants. Existing group medical stays in place, and tax, legal, payroll, benefits, and plan-administration questions remain with the qualified professional responsible for that subject.
The Team
Matt Ragudo
Matt is the first point of contact for referral partners and employer-fit conversations. He helps advisers run a preliminary Employer Savings Diagnostic and protects the referring relationship. After preliminary fit, WIMPER verifies only full-time status, benefit eligibility, and sufficient salary for the deduction before Brandon coordinates implementation. WIMPER does not perform a broader legal or tax review.
Matt's current professional overview is maintained at mattragudo.com. His current social profiles are LinkedIn and X.
Brandon Attebury
After Matt confirms a credible fit, Brandon coordinates the employer, adviser, payroll provider, program parties, paperwork, and procedures through implementation.
WIMPER Institute
For the full educational resource on Section 125/SIMRP compliance, FICA savings methodology, and employer-facing content, visit WIMPER Institute.
Contact
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- Legal Information Institute (Cornell Law), 26 U.S. Code § 125, Cafeteria plans. The statutory basis for pre-tax cafeteria plan elections.
- Legal Information Institute (Cornell Law), 26 U.S. Code § 105, Amounts received under accident and health plans. Section 105(b) governs employer reimbursement of medical expenses.
- Legal Information Institute (Cornell Law), 26 U.S. Code § 213, Medical, dental, etc., expenses. Section 213(d) defines qualifying medical care.
- Legal Information Institute (Cornell Law), 26 U.S. Code § 3121, Definitions (FICA). The FICA wage base affected by pre-tax salary reductions.
- IRS, About Publication 15-B, Employer’s Tax Guide to Fringe Benefits. Background on cafeteria plans and qualified fringe benefits.
This page is educational information, not tax or legal advice. Consult your own tax, legal, and benefits advisors before acting. Savings figures are estimates that vary by employer.