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Compliance Is Key to a Successful WIMPER Program

Everything we do is in strict adherence and compliance to the IRS codes as set forth for the implementation and utilization of the WIMPER program. Below is a breakdown of the codes and their respective instructions. Our wellness program was purposefully created to specifically adhere to these guidelines specifically for this program.

SIMRP Compliance Overview

1) The program is called the Self-Insured Medical Expense Reimbursement Program, (SIMRP).

2) The Federal Government created this “Participatory” model under the Affordable Care Act (ACA).

Federal Register, Volume 78, June 3, 2013, page 33,161

3) This Participatory Preventative Care Management Care Program has an emphasis on Wellness. 

4) This model is an integrated 105-plan which requires a minimum of one activity per year.

42 U.S. Code 300gg-4 (j)(3)(c).


Companies big & small, for profit & non-profit, private or public sector, union or non-union can implement a SIMRP as a savings tool.


This program frees up federal tax dollars for employers.

The average net FICA savings is $600 per annum per employee. 

This is done at no cost to the business. 

The program uses 3 tax provisions under the Internal Revenue Service Codes: 

How do these I.R.S. codes work together?

1. Section 125 Cafeteria Plan

Plan Document uses Section 125, funded under 106(a), allowing for the “pre-taxing” of 213(d) compliant medical expenses

2. Participatory Preventative Care  Plan Document  - 213(d) Compliant

Specifies how the 213(d) compliant benefits will be provided, and permits the “pre-taxing” of the preventative care premium

3. SIMRP Plan 105-11

As defined in 26 CFR 1.105-11 reimburses employees dollar for dollar for benefits not claims

*Disclaimer – We are an independent agency providing assistance with the implementation of a Certified Wellness Program and other benefits on behalf of individuals and companies.

We are not a CPA firm, and nothing contained herein can be construed as us giving legal, financial, accounting, or tax advice.

We base our services on our understanding of IRS codes as listed above and we utilize programs in adherence to these codes accordingly.

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