Institutional Governance: Our Commitment to Compliance

Compliance

At iM4 Health, our architecture is built on a foundation of rigorous legal vetting and structural transparency. We navigate the intersection of Section 125, Section 105(b), and Section 213(d) with an audit-proof methodology designed for enterprise-scale deployment.

1. The "Claims-First" Adjudication Standard

The primary differentiator of the iM4 Health framework is our adherence to bona fide medical substance.

Adjudicated Reimbursements: Unlike legacy "fixed indemnity" programs recently flagged by the IRS (CCA 202323006), our model requires a documented medical event or preventative service to trigger a tax-free reimbursement.
No "Double-Dipping": We strictly prohibit the practice of providing tax-exempt payments for wellness activities that do not meet the IRC Section 213(d) definition of medical care.

2. Statutory Alignment & Safe Harbor

Our program is engineered to function within the Safe Harbor provisions of the Internal Revenue Code:

Section 125 Cafeteria Plans: All employee contributions are managed through a qualified Section 125 Cafeteria Plan, ensuring both employer and employee FICA tax neutrality.
Section 105(b) Exclusions: We ensure that all reimbursements for medical care are excluded from the employee’s gross income, maintaining the 5%–7% net-pay catalyst without increasing tax liability.
ACA & HIPAA Compliance: Our "Total Care" suite is a fully compliant enhancement that works alongside—never in conflict with—the Affordable Care Act (ACA) requirements.

3. Strategic Risk Mitigation

We provide our partners with a defensive moat against regulatory shift:

Insurance Underwriting: Our benefits are backed by A-rated insurance carriers, providing a layer of fiduciary protection and financial stability.
Third-Party Auditing: We maintain ongoing reviews of our claims processes to ensure compliance with the latest IRS Chief Counsel Memoranda.
Transparency: Every transaction, from payroll deduction to claim reimbursement, is documented and reportable, providing the "Audit Trail" required by Fortune 500 compliance teams.

LEGAL DISCLOSURE

iM4 Health and its affiliates do not provide legal or tax advice. We recommend that all clients consult with their own legal counsel and tax professionals to ensure that the implementation of a Section 125 program aligns with their specific corporate structure and regional regulations.