A SIMERP program offered by Summit Legacy Advisors
§ INDEPENDENT REPRESENTATIVE : SIMERP · EHP · REVIVE
The tax code already pays for better benefits.
Someone should tell you how.
SIMERP Advisor is the §105 planning division of Summit Legacy Advisors, an independent retirement and benefits advisory practice.
Statutory self-insured medical expense reimbursement plans (IRC Section 105) unlock major payroll tax efficiencies. When structured properly, companies eliminate substantial FICA burdens while delivering meaningful, zero-net-cost preventive healthcare to their workforce.
As an independent advisor, I provide transparent actuarial analysis and objective feasibility reviews across leading nationwide administrator platforms—without carrier bias or restrictive commitments.
SIMERP Advisor operates under Summit Legacy Advisors, giving clients access to broader retirement and benefits planning beyond §105 programs alone.
Confidential Review · No Obligation · Direct Actuarial Analysis
01 : FICA TAX CALCULATOR
Estimate your FICA savings under SIMERP
Enter your enrolled W-2 headcount below to calculate projected FICA payroll tax reductions under IRC §105 & §125 statutory provisions. All projections reflect net employer-side cash retention.
| Ledger Period | Headcount | Annual FICA Reduction | Cumulative Net Benefit |
|---|---|---|---|
| Year 01 (Base Year) | 125 | $75,000 | $75,000 |
| Year 02 | 125 | $75,000 | $150,000 |
| Year 03 | 125 | $75,000 | $225,000 |
| Year 04 | 125 | $75,000 | $300,000 |
| Year 05 (5-Year Horizon) | 125 | $75,000 | $375,000 |
STATUTORY ARCHITECTURE
Three programs, one point of contact
A unified administrative framework integrating statutory healthcare expense reimbursement, comprehensive preventative benefits, and preventative medical management.
I.
TAX STRATEGY // §105(h) & §125
SIMERP Architecture
Self-Insured Medical Expense Reimbursement Plan established under IRC Section 105. Operates via non-taxable pre-tax employee salary allocations that reduce statutory payroll exposure while funding qualified preventative claims under strict nondiscrimination testing standards.
Statutory Basis: IRC §105(b), §106, §125 Cafeteria Plan rules with ERISA compliance oversight.
II.
HEALTHCARE ACCESS // §213(d)
Enhanced Health (EHP)
Supplemental preventative clinical coverage providing zero-copay telehealth, behavioral wellness consults, and annual biometric evaluations. Structured to qualify under Section 213(d) medical care definitions without altering existing major medical policies.
Statutory Basis: IRC §213(d) eligible preventative care protocols; ACA preventative services guidelines.
III.
HEALTH CONTINUITY // HIPAA & PHI
Revive Engagement
HIPAA-compliant digital engagement and health risk mitigation hub. Facilitates documented participation in preventative care modules, tracking mandatory health milestones to validate sustained statutory plan qualification year-over-year.
Statutory Basis: Department of Labor (DOL) wellness compliance standards; Title II HIPAA privacy safeguards.
03 — THE PROCESS
From first call to live savings
We designed the rollout to require under 5 hours of total HR administrative bandwidth. Our statutory advisory team handles census audits, ERISA plan documentation, and API bridge configuration directly with your payroll provider.
Upload anonymized payroll data. Our team performs §105 nondiscrimination testing and models exact enterprise FICA yield.
Formal ERISA plan documents, summary plan descriptions (SPDs), and legal indemnification binders delivered for corporate signoff.
Pre-tax deduction codes mapped into your payroll platform alongside automated digital employee onboarding.
The next payroll cycle runs with active tax-advantaged deductions. FICA savings reflect immediately on employer cash flow.
ARTICLE IV: FIDUCIARY OBLIGATION
The Power of Independence
“
We do not underwrite proprietary insurance schemes, resell payroll software, or collect hidden provider kickbacks. Our sole alignment is your balance sheet, your payroll tax efficiency, and strict statutory compliance.
COVENANT NO. 08 // INDEPENDENT FIDUCIARY DIRECTIVE
ENTRY 01 // DIRECT ACCESS
One Dedicated Senior Contact
Direct access to credentialed ERISA and tax specialists from day one. Zero routing through call-centers, tiered ticketing desks, or third-party brokers.
ENTRY 02 // ZERO TIE-INS
No Forced Product Bundling
Keep your existing payroll engine, major medical carrier, and banking rails intact. We overlay the SIMERP framework cleanly without forcing proprietary migrations.
ENTRY 03 // STATUTORY INTEGRITY
Plain Statutory Answers
Clear statutory citations under IRC §§ 105, 106, and 125 with verifiable tax opinion letters. No evasive answers or murky compliance interpretations.
§ 105 DISCOVERY & FEASIBILITY BRIEFING
See if you could save ~$640 per employee.
Schedule a direct 20-minute feasibility assessment with a senior benefits advisor. We review your census data, verify ERISA and IRC §105 compliance thresholds, and present an exact payroll tax reconciliation report. No aggressive sales pitches, no obligation.
- 20-Minute preliminary payroll census feasibility review
- Deterministic IRC §105 / §125 tax savings calculation
- Independent audit-ready compliance overview
SIMERP Advisor provides fiduciary-grade evaluation, statutory modeling, and independent compliance validation for IRC §105 Self-Insured Medical Expense Reimbursement Plans.
REF: IRC §105(b) • IRC §106 • Treas. Reg. §1.105-11 • ERISA Compliant
CONTACT:
Advisory Office: 301 E. San Antonio Ave., Boerne, TX 78006
Direct Inquiry: [email protected]
REGULATORY & STATUTORY COMPLIANCE DISCLOSURE: SIMERP Advisor is a division of Summit Legacy Advisors, LLC, operating as an independent consultancy and analytical advisory practice. The materials, savings projections, and statutory analyses presented on this domain are for institutional informational and evaluation purposes only and do not constitute formal legal, accounting, or binding tax advice. Implementation of IRC §105 Self-Insured Medical Expense Reimbursement Plans must adhere strictly to nondiscrimination testing standards under IRC §105(h), Treasury Regulation §1.105-11, and applicable Department of Labor (ERISA) reporting mandates. Actual tax savings, net payroll reductions, and employee participation figures vary depending on employer size, state-specific tax statutes, W-2 payroll composition, and individual plan design. Employers are advised to review all plan documentation with their ERISA counsel or corporate CPA prior to binding plan adoption.
© 2026 SIMERP Advisor. All rights reserved. SIMERP® is a registered trademark. All statutory citations referencing Internal Revenue Code Sections 105, 106, 125, and 213 are public domain. Unauthorized reproduction or dissemination of proprietary ledger models is prohibited.