Your Clients Trust You With Their Tax Strategy
Section 125 cafeteria plans and Section 105(b) self-insured medical reimbursement are established provisions of the Internal Revenue Code. Your SMB clients with W2 employees are likely leaving FICA savings on the table.
As a CPA or tax advisor, you are already the trusted voice on tax planning. WIMPER gives you a concrete, compliant strategy to bring to the table.
What You Bring
- Client relationships with SMB employers (50-200+ W2 employees)
- Tax advisory context that makes the Section 125/SIMRP conversation natural
- Credibility that the client needs to feel comfortable evaluating a new benefits structure
What WIMPER Handles
- Verified ProForma based on actual payroll data
- Plan document structuring (Section 125 + Section 105(b))
- Payroll integration and testing
- Nondiscrimination testing and compliance documentation
- Ongoing compliance monitoring
The Client Impact
For a firm with 100 benefit-eligible employees at 80% participation:
The $89,600 figure is an estimate based on this 100-employee, ~80% participation illustration. Actual savings depend on the client's payroll, salaries, and participation rate. A verified ProForma based on actual payroll data provides the real projection.
Ideal Client Profile
Your best WIMPER referrals are clients with:
- 50+ W2 employees (more employees = more savings)
- Stable, salaried workforce (not primarily 1099 contractors)
- Existing major medical benefits in place
- Industries: skilled trades, healthcare, logistics, hospitality, warehouse, manufacturing
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. 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.