The Partnership Model
WIMPER Partners is a referral partnership. You introduce your clients to the WIMPER program. We handle the implementation. The client relationship stays with you.
What You Do
Identify the opportunity. When you see a client with 50+ W2 employees, you mention that there may be an IRS-compliant way to reduce their FICA liability through Section 125/SIMRP integration. If they are interested, you make the introduction to Brandon Attebury, our Program Advisor.
That is the extent of your involvement. No paperwork. No compliance burden. No implementation work.
What We Do
Everything else.
- ProForma: Brandon runs the numbers using the client's actual payroll data and delivers a verified savings projection.
- Plan Documents: We structure the Section 125 cafeteria plan and Section 105(b) SIMRP to meet all IRS requirements.
- Payroll Integration: We test the integration with a mock payroll cycle before going live.
- Compliance: Nondiscrimination testing, documentation, and a Digital Compliance Vault accessible to the employer.
- Ongoing Support: Annual testing, plan amendments, and compliance monitoring.
Figures shown are estimates. The $112,000 illustration assumes all 100 employees enroll (100% participation) at about $1,120 each; at a more typical ~80% participation the estimate is closer to $89,600. Actual savings depend on the employer's payroll, salaries, and participation rate. A verified ProForma based on actual payroll data provides the real projection.
Your Clients See You as the Source
When a client saves $112,000 a year in FICA taxes (100 employees at $1,120 each), they remember who brought them the idea. That is you.
Who This Works For
The WIMPER program is designed for employers with:
- 50+ W2 employees (ideal range: 50-200+)
- Stable, salaried workforce
- Existing major medical benefits (WIMPER layers on top, does not replace)
- Industries with high W2 headcount: skilled trades, medical facilities, logistics, hospitality, warehouse operations, manufacturing
Ready to Learn More?
No commitment. Just a conversation about whether WIMPER fits your practice.
Start a Conversation →Sources
- Legal Information Institute (Cornell Law), 26 U.S. Code § 125 — Cafeteria plans. The statutory basis for pre-tax cafeteria plan elections that reduce FICA wages.
- Legal Information Institute (Cornell Law), 26 U.S. Code § 105 — Amounts received under accident and health plans.
- 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.