Business Program

The 360 Advantage Program

Most employers are overpaying FICA taxes on every payroll run without knowing it. The 360 Advantage Program legally redirects those overpayments back to your bottom line and into your employees' pockets, every year, at zero net cost. It is not a wellness plan, not a Section 125 program. It is something categorically different.

$623
Net savings per enrolled employee per year
$150+
Average monthly take-home increase per employee
11+
Years in operation with zero IRS audits triggered
100%
Fully indemnified, attorney fees, penalties, all of it
IRS & ACA Compliant ERISA Qualified Zero Audits in 11+ Years Full Contractual Indemnification $0 Net Cost to Employer 10+ W-2 Employees
What It Is

There is recurring EBITDA sitting in your payroll. You've already budgeted for it. You just don't keep it.

360 Advantage restructures a portion of employee compensation as a tax-exempt reimbursement under a compliant wellness program. The result is that both the employer and each enrolled employee pay FICA taxes on a lower wage base. Nobody's take-home pay decreases. No existing benefits are touched.

The technical name for the structure is a Self-Insured Medical Reimbursement Plan, or SIMRP, governed by IRS Section 1.105-11. It is not insurance and it is not a Section 125 cafeteria plan. It is a separate, legally distinct framework that has operated without a single IRS audit across 3,500 employer clients for over 11 years.

"When was the last time a benefits vendor offered to cover your legal fees if the IRS came knocking?"
The employer saves
$623
net per enrolled employee, per year, after all program fees
Each employee gains
$150+
per month in take-home pay, on average, without a raise
Net cost to implement
$0
the program is fully funded by the FICA savings it generates
IRS audits in 11+ years
Zero
across 3,500 employer clients and 2.5 million enrolled employees
Why This Is Different

If your team has reviewed Section 125 or wellness plans before, this is categorically different.

Most benefit programs that claim to reduce payroll taxes operate under Section 125. 360 Advantage reimburses under SIMRP governed by Section 1.105-11, a completely separate legal framework with a distinct compliance history and a contractual protection structure no Section 125 plan offers.

Section 125 / Wellness 360 Advantage
Net cost to employer Monthly fee or admin cost $0, self-funded by FICA savings
Legal architecture Section 125 cafeteria plan SIMRP under Section 1.105-11
IRS audit history Varies widely Zero audits: 11+ years, 3,500+ clients
If IRS challenges it Employer bears all risk 360 contractually indemnifies everything
Employee impact Optional, often low uptake $150+/month increase, bolt-on
HR burden Significant lift 10 to 15 min/month, 360 runs all enrollment
Disrupts existing benefits Often yes Never. Bolt-on only
Seen enough to be curious?
A 15-minute call produces your exact savings number. No commitment, no cost. Just the number specific to your business.
Compliance & Protection

11 years. 3,500+ employers. Zero audits. And a contractual guarantee that has never been needed.

11+
Years of continuous operation
3,500+
Employer clients enrolled
2.5M+
Employees covered
Zero
IRS audits ever triggered
Built on IRS Chief Counsel guidance (2014–2016)
The program architecture was designed from the ground up using IRS Chief Counsel Advice Memoranda. IRS CCA Number 201622031 specifically states that reimbursement of premiums for 213(d) compliant preventive care programs is compliant with Section 1.105-11 guidelines.
On-staff ERISA attorneys prepare all three plan documents
360 Advantage's legal team prepares the Section 125 Plan, the SIMRP Document, and the Preventative Care Management Plan for every client, reviewed by ERISA attorneys before deployment.
Independently validated by a third-party CPA
An independent CPA audit confirmed full IRS and ACA compliance. That validation is available for your legal and finance teams to review before signing.
Full contractual indemnification: back taxes, penalties, attorney fees, court costs
360 Advantage contractually covers every client against any IRS challenge. This guarantee has never been triggered in over 11 years of operation across 3,500 clients.
Implementation

A true bolt-on. Your HR team will spend about 3 hours getting it live, then 10 to 15 minutes a month after that.

From signed agreements to program launch takes 30 to 45 days, requiring approximately 3 hours of your HR team's time. After that, 360 Advantage manages all employee onboarding, enrollment communications, and ongoing administration. Your team's ongoing involvement is collecting a monthly payroll file for enrollment updates.

Integrates with all major payroll providers
Works with ADP, Paychex, Gusto, QuickBooks Payroll, and most others. No system migration or platform changes required on your end.
Does not touch existing benefits
Your current health plan, 401(k), PTO, and all other offerings stay exactly as they are. 360 Advantage is additive, not disruptive.
3 hours to implement. 15 minutes a month ongoing.
Your team's only recurring task is sharing a monthly payroll file for enrollment updates. Everything else is handled.
Employees automatically receive 24/7 digital wellness access
Enrolled employees gain access to AI-powered preventive health care, mental health management, and chronic disease management tools, delivered by text or email and personalized to their age, gender, and health profile.
No long-term commitment
No upfront investment. No out-of-pocket expense for the employer or employees. Companies may discontinue participation at any time without penalty.
What It's Worth

Estimated annual savings by company size

Based on $623 net employer savings per enrolled employee annually and an average employee take-home increase of $2,000 per year. These figures reflect real program results across thousands of participating businesses.

Enrolled Employees Annual Employer Savings Employee Take-Home Increase/yr 5-Year Compounding Value
25 $15,575 ~$50,000 ~$77,875
50 $31,150 ~$100,000 ~$155,750
100 $62,300 ~$200,000 ~$311,500
200 $124,600 ~$400,000 ~$623,000
300 $186,900 ~$600,000 ~$934,500

Based on program averages across thousands of participating businesses. A personalized projection specific to your payroll structure is available at no cost.

Real Results

Organizations like yours are already doing this.

Government
Bergen County, NJ
State Government Entity, 2,800 W-2 employees
$1,744,400
Annual recurring savings

The county's own CPA independently audited the program and confirmed IRS and ACA compliance before signing. $0 cost to the county.

Logistics
National Trucking Company
National Freight & Logistics, 2,000 W-2 employees
$884,000
Year-1 employer savings

71% employee enrollment, compared to a 20% industry average. Employees averaged $150/month in additional take-home pay.

Healthcare
Ventura Services Florida LLC
Skilled Nursing & Long-Term Care, 10,000+ W-2 employees
$3,115,000+
Projected annual savings at scale

Launched at one location, saw results within the first year, and expanded to all 94 facilities nationwide within 9 months.

Also trusted by
Humana · Stanford University · Abbott · Colgate · American Heart Association · Novartis · Jimmy John's · University of Arkansas · Wisconsin Dept. of Corrections
Who Qualifies

Built for any employer with 10 or more W-2 employees.

The program is not industry-specific. If you have W-2 employees averaging 30 or more hours per week, you are likely paying more in FICA taxes than you need to. The savings scale directly with headcount, making it especially impactful for businesses with larger workforces.

Basic eligibility
10 or more W-2 employees averaging 30+ hours per week. Standard employer-employee relationship. Willingness to implement the three compliant plan documents. Implementation is handled by 360 Advantage with minimal input from your team.
Works especially well for
Construction & Trades
Healthcare & Medical
Nonprofits
Transportation & Logistics
Retail & Hospitality
Education & Childcare
Government Entities
Agriculture & Ranching
The Process

360 Advantage runs the entire process. Your involvement is minimal from start to finish.

01
15-minute overview call
A quick conversation to confirm your employee count and structure. Your exact savings number comes out of this call.
02
Employee census collected
360 Advantage collects what they need directly. Minimal involvement from your team.
03
Savings report delivered
You receive your exact EBITDA impact before making any decision. No surprises, no pressure.
04
Enrollment begins
360 Advantage handles all onboarding, all communications, and all enrollment. Live within 30 to 45 days of signing.
Common Questions

What business owners usually ask

Is this actually legal?
Yes. The program is built on IRS Chief Counsel Advice Memoranda and governed by IRS Treasury Regulation Section 1.105-11. It has been independently validated by a third-party CPA and has never triggered an IRS audit across 3,500+ clients in 11+ years.
What happens if the IRS challenges it?
360 Advantage contractually covers back taxes, penalties, attorney fees, and court costs for every client. This guarantee is written into the client agreement and has never been triggered.
Will my employees notice any change in their paycheck?
Employees see a pre-tax deduction and an offsetting non-taxable SIMRP reimbursement on their pay stub. Net take-home pay stays the same or increases by an average of $150 per month.
Does this replace or affect our existing benefits?
No. 360 Advantage is a bolt-on. Every existing benefit stays exactly as it is. This program runs alongside your current structure, not through it.
How much time does our HR team need to commit?
About 3 hours to implement over 30 to 45 days. After that, roughly 10 to 15 minutes per month to share a payroll file. 360 Advantage handles everything else.
How do we know what our business would actually save?
A 15-minute call produces a savings projection specific to your headcount and payroll structure. You see your exact numbers before making any commitment.

See exactly what your business would save.

A 15-minute conversation produces a savings projection specific to your organization's headcount and payroll structure. No obligation, no cost. Just the number.

Phone
970-589-1763
Email
michael@garibaldiconsulting.com