In short Section 125 Advisory Group is an independent advisory practice led by Nick Gavin in Cincinnati, Ohio. It works with employers in all 50 states on Section 125 SIMERP payroll tax restructures, reducing employer FICA tax without changing an employer's existing health plan, carriers, or broker.
About
Independent, and paid to stay that way.
We do one thing: restructure Section 125 plans so employers capture the FICA savings the tax code already allows. No insurance products to sell you, no plan to replace, no broker to displace.
Who you are working with
Who is Nick Gavin?
Nick Gavin is an independent Section 125 advisor based in Cincinnati, Ohio, and the person you deal with directly from the first call through go-live. There is no account handoff and no call center.
His practice is limited to one structure: the Self-Insured Medical Expense Reimbursement Plan, or SIMERP, built under Internal Revenue Code Sections 125, 105(b), and 213(d). That narrow focus is deliberate. The IRS Chief Counsel Memorandum turned on the distinction between a SIMERP and a fixed-indemnity wellness arrangement, and you get that distinction explained plainly, before you sign anything.
Clients include K-12 school districts and private employers across manufacturing, professional services, healthcare, logistics, and staffing. The Indiana Secretary of Education and the State of New Mexico have endorsed the program for K-12 district use.
- Direct line
- (513) 601-8963
- Based in
- Cincinnati, Ohio
Serving employers in all 50 states
How we work
What does independent actually mean here?
Three things, specifically. Each one is checkable.
-
01
Nothing to displace
Your health plan, carriers, and broker stay exactly as they are. We are not competing with your benefits advisor; the SIMERP sits underneath what you already have.
-
02
Paid out of savings
The administration fee comes out of the FICA savings the program generates, never out of pocket. If the structure does not produce savings, there is nothing to bill against.
-
03
Numbers before commitment
You receive a written savings projection on your actual payroll before signing anything. A five-minute survey covers employee count, hours, and existing pre-tax deductions. No SSNs.
Standards
What governs the plans we build?
Every SIMERP we implement is structured under Section 125 (cafeteria plan pre-tax deductions), Section 105(b) (employer-provided accident and health plans), and Section 213(d) (qualified medical expense reimbursements). Plans are built to comply with ERISA, HIPAA, and the ACA.
Every enrollment includes Harbor Shield audit protection at no additional cost, backed by $20 million per-incident errors-and-omissions coverage through internationally recognized carriers. It monitors IRS inquiry activity and notifies counsel proactively, typically about three months before an employer or employee would receive a notice.
The plan structure has been independently validated by Allstate, Colonial Life, and Manhattan Life.