Resources & education

Everything you need to
understand your benefits.

Research, compliance documentation, published articles, and plain-language explanations of how the Attentive wellness program works.

As seen in

Published & validated research.

The Attentive wellness program and underlying SMERP structure have been independently validated and covered in leading publications.

The CPA Journal
Tax & accounting coverage
Inc. Magazine
Small business coverage
Tax Notes
IRS & tax law analysis
IRS.gov
Official regulatory guidance
Intel GE Validation Institute
80–90% predictive analytics
The CPA Journal
Tax Treatment of Employer-Sponsored Wellness Programs
Analysis of how SMERP programs comply with IRC 106(a) and 213(d), and how employers can legally reduce FICA liability through pre-tax wellness deductions.
Tax Notes
Section 125 Cafeteria Plans & Wellness Program Tax Savings
Detailed coverage of how Section 125 plan structures enable both employers and employees to reduce taxable income through compliant wellness benefit deductions.
Inc. Magazine
How Small Businesses Can Offer Big-Company Benefits
Coverage of SMERP-based wellness programs as a competitive strategy for small and mid-sized employers competing with large corporations for talent.
Legal compliance

Built on a rock-solid legal foundation.

The Attentive program was purposefully researched and verified compliant with every applicable federal law — reviewed by independent legal and accounting professionals.

✓ Verified

IRC Section 213(d)

Defines qualifying medical expenses eligible for tax-favored treatment. The wellness plan benefits meet this definition, enabling pre-tax funding.

✓ Verified

IRC Section 106(a)

Employer-paid wellness benefit premiums are excluded from employees' gross income. No additional income tax on the benefit value.

✓ Verified

IRC Section 105(b)

Employer reimbursements of qualifying medical expenses are excluded from employee income — a key component of the SMERP structure.

✓ Verified

ERISA Regulations

Full compliance with the Employee Retirement Income Security Act, which governs employer-sponsored benefit plans and their administration.

✓ Verified

HIPAA

Health Insurance Portability and Accountability Act compliance — employee health information is fully protected throughout the program.

✓ Verified

ADA Compliance

The Americans with Disabilities Act requirements are fully met — all program features are accessible and non-discriminatory.

Frequently asked questions

Common questions answered.

Is this program really free for employers? +
Yes. Nexy Benefits is compensated by the insurance carriers who underwrite the plans — not by your business. Your only investment is time to schedule a consultation and on-site enrollment day.
Does this replace my existing health insurance? +
No — the Attentive program always works alongside your existing ACA-compliant health insurance plan. It supplements and enhances existing coverage rather than replacing it.
Can my employees' take-home pay actually increase? +
Yes. Because the wellness premium is deducted pre-tax, it reduces employees' taxable income. The tax savings this generates is typically larger than the cost of the wellness plan itself — resulting in a net increase in take-home pay averaging $150/month.
What size businesses qualify? +
Nexy Benefits specializes in businesses with 2–400 employees. Both for-profit companies and nonprofits are eligible, across all industries.
Is this IRS and ACA compliant? +
Absolutely. The program is compliant with IRC 213(d), 106(a), 105(b), all applicable IRS memos, ERISA regulations, HIPAA, and the ADA. It has been independently reviewed and validated by legal and accounting professionals.
What is a Section 125 Cafeteria Plan? +
A Section 125 plan allows employees to pay for certain benefits — like wellness plans — with pre-tax dollars. This reduces their taxable income and, by extension, reduces the employer's payroll tax (FICA) liability. It is the mechanism that generates the tax savings in this program.
How quickly can we get started? +
Most businesses are fully enrolled within two weeks of their initial consultation. We schedule on-site enrollment, handle all paperwork, and personally meet with each employee to explain their benefits.
Key terms

Plain-language glossary.

Benefits and tax terminology can be confusing. Here are the key terms you'll encounter, explained simply.

Self-Insured Medical Expense Reimbursement Plan
SMERP
An employer-sponsored wellness program that reimburses employees for qualifying medical expenses on a pre-tax basis, reducing taxable income for both employer and employee.
Federal Insurance Contributions Act
FICA
The combined payroll tax of 7.65% (6.2% Social Security + 1.45% Medicare) paid by both employer and employee. Pre-tax wellness deductions reduce the wages subject to FICA.
Section 125 Cafeteria Plan
Section 125
An IRS-sanctioned plan that allows employees to choose from a menu of benefits and pay for them with pre-tax dollars, reducing their taxable income.
Affordable Care Act
ACA
The 2010 healthcare reform law that established tax incentives for employer-sponsored wellness programs — the legal foundation of the Attentive program's tax savings.
Employee Retirement Income Security Act
ERISA
Federal law that sets minimum standards for most voluntarily established employee benefit plans, ensuring they are administered fairly and transparently.
Employee Assistance Program
EAP
A voluntary, work-based program that offers confidential mental health support including counseling for personal, family, financial, or work-related issues — included in the Attentive plan.

Explore Nexy Benefits

Everything you need to understand the program and get started.

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For Employers
Tax savings, compliance details, and measurable business advantages.
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For Employees
How the benefits work and why your take-home pay increases.
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ROI Calculator
Estimate your employer FICA savings and employee take-home increase.