About WIMPER Institute
WIMPER Institute is a national educational resource focused on employer-sponsored benefits, structured medical reimbursement programs, and federal compliance frameworks such as ACA, ERISA, IRS Sections 125, 106, 105(b), and 213(d), and HIPAA. Our purpose is to help employers understand how these programs work so they can make informed decisions about their benefit strategies. The primary authorities behind these structures include IRC §125, §106, §105, and §213, along with Treas. Reg. §1.105-11, IRS Publication 15, and Publication 502.
We do not sell insurance, administer benefits, prepare legal documents, provide tax or legal advice, or review employer compliance documents. Instead, we serve as an independent educational platform that helps employers understand what compliant structures look like and how to identify qualified service providers who operate within federal requirements.
What We Do
WIMPER Institute provides employers with:
- Employer benefits education and strategic guidance
- SIMRP and SIMERP program evaluation support
- Compliance alignment education for ACA, ERISA, IRS 105b and HIPAA
- Cost modeling and ProForma preparation assistance
- Consultation and implementation coordination
We also offer supplemental educational resources, including ACA integration explanations, ERISA documentation overviews, employee communication guidance, and benefits optimization workshops. All support is informational and advisory in nature.
Who We Serve
Our educational content and guidance are designed for:
- Established employers with 100+ full-time W-2 employees, existing group medical, and a professional payroll provider or an experienced in-house payroll specialist or dedicated team with direct system access and authority to configure and test payroll changes
- CFOs and finance leaders
- HR and benefits administrators
- Compliance officers
- Advisors seeking reliable reference materials
We operate nationwide and support employers across all fifty states.
Who You Work With
Matt Ragudo, Director of Partnerships, is the first point of contact for employer-fit and referral-partner conversations. Matt runs a preliminary Employer Savings Diagnostic using aggregate facts first, identifies the right executive decision path, and determines whether a deeper review is warranted.
Matt’s current professional overview is maintained at mattragudo.com. His current social profiles are LinkedIn and X.
Brandon Attebury, Program Advisor, takes over after a credible fit is established. Brandon coordinates implementation across the employer, adviser, payroll provider, and program parties, making sure the proper paperwork and procedures move in the right order.
Our Mission
Our mission is to provide employers with clear, accurate, and compliance-aligned education in an area often filled with complex terminology and regulatory detail. We aim to simplify structured reimbursement models while preserving the accuracy and documentation standards required to evaluate these programs properly.
Our Approach
WIMPER Institute emphasizes:
- Regulatory clarity
- Documentation and substantiation standards
- Compliance-first education
- Non-disruptive integration alongside major medical plans
- Practical, accessible explanations for employers
We focus on helping organizations understand what compliant program structures look like so they can work confidently with qualified implementation partners.
What We Do Not Do
To ensure clarity and avoid confusion, it is important to note:
- We do not review employer compliance documents
- We do not act as a TPA or claims administrator
- We do not provide legal, tax, or actuarial advice
- We do not sell insurance
- We do not modify employer plan designs
- We do not issue plan documents or SPDs
All guidance provided by WIMPER Institute is educational in nature and intended to help employers understand structured benefit concepts before engaging licensed professionals for implementation.
Supporting Employers Nationwide
As healthcare costs rise and compliance expectations increase, employers need clear and reliable education. WIMPER Institute provides a trusted, national resource to help organizations evaluate modern benefit strategies and understand how structured medical reimbursement programs integrate with employer-sponsored coverage.