SIMERPU RESEARCH · DISCOVERY RECORD
What Is WIMPER? | The Section 125 and Section 105 Wellness Benefit ...
SIMERPU recap and commentary: Mardy Gould
Search-only — site reports no longer active
What we could verify
Discovery record only. Substantive source text was unavailable at retrieval; no content review is claimed.
SIMERPU research direction
The discovery record identifies a WIMPER introduction that was unavailable when checked. SIMERPU retains the listing as a research lead and offers related sources for the terminology and structure. We cannot assess how this unavailable page explained the relationship between Sections 125 and 105.
Why this research lead matters
The title identifies a potentially useful WIMPER introduction, retained as a research lead.
What we need to obtain
The site was unavailable, so its explanation of Sections 125 and 105, authorship and conclusions could not be assessed.
Mardy Gould’s research perspective
I would like introductory material to explain the separate job of each plan component in plain language. That is what I would look for here once the text is available. Until then, the accessible related materials can help readers learn the terminology without attributing a position to this missing page.
Questions I would investigate
1. How did the page define WIMPER?
2. How did it explain the relationship between the plan components?
3. What sources and qualifications accompanied its explanation?
Mardy Gould · Co-Founder, SIMERPU →
What would let us assess this source
An archived or otherwise accessible full text would permit a substantive assessment of the introduction.
Read the original source
The original author and publisher are credited below. Continue to their article, document or source page for the complete context.
Original Author: Not verified
Publisher: WIMPER Institute
Original Publication Date: Not verified
Read this alongside…
Each connection has a specific purpose. Compare the sources’ facts, positions and publication dates as you read.
20 Questions about Establishing a Health & Wellness Program in the Workplace
The CPA Journal
Source position: Supportive
Use an accessible supportive WIMPER explanation as a starting point.
Read the SIMERPU recap →
26 CFR §1.105-2 — Amounts expended for medical care
eCFR / Office of the Federal Register
Source position: Neutral / explanatory
Read the reimbursement regulation directly.
Read the SIMERPU recap →
CCA 201622031 — Tax Treatment of Wellness Program Benefits and Employer Reimbursement of Premiums Provided Pre-tax Under a Section 125 Cafeteria Plan
IRS Office of Chief Counsel
Source position: Neutral / explanatory
Compare the related primary advice while the introduction remains unavailable.
Read the SIMERPU recap →
Keep learning with SIMERPU
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About this source
Original Updated Date: Not verified
Source Type: Website article
Model Discussed: Not verified beyond discovery title
Position: Undetermined
Period: Undated / current reference
Retrieved: October 31, 2026
Research and date notes
Title from search result; no content-based conclusion.
Each record identifies the material retrieved. SIMERPU’s viewpoint and Mardy Gould’s take are editorial commentary; the source-position label describes the original source’s stance. Read the original and its qualifications when evaluating a particular arrangement.
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