Compliance & Credentials

Ask the compliance questions. We have prepared for every one of them.

This page is written for the most skeptical reader in the room — the CFO, the CPA, the broker who has seen programs like this go wrong. Here is the legal foundation, the structural distinctions, and the people who stand behind them.

The Legal Foundation

Built on the tax code you already use

The Trio program rests on IRC Sections 125, 105, and 213(d) — the same provisions that govern the pre-tax elections your employees already make for health insurance premiums, FSAs, and other qualified benefits. IRS Notice 2002-45 addresses the treatment of health reimbursement arrangements within this framework, and Revenue Ruling 69-154 further informs the plan design.

These are not new provisions, and Trio does not depend on an aggressive reading of any single one of them. The structure is a self-insured concierge managed medical plan — a distinct legal architecture, designed by ERISA counsel and documented end to end.

IRC § 125Authorizes the pre-tax election mechanism
IRC § 105Governs plan payments tied to qualifying medical expenses
IRC § 213(d)Defines qualifying medical expenses and activities
IRS Notice 2002-45Addresses health reimbursement arrangement treatment
Rev. Rul. 69-154Informs the plan design
The Question Behind the Question

How Trio is structurally different from programs that got into trouble

If you have heard of payroll-tax benefit programs being challenged by the IRS, your caution is well placed. Those challenges targeted specific structural failures. Trio is built so that none of them apply.

Programs flagged by the IRS
Automatic payments with no benefit usage required
Payment triggered by enrollment alone, regardless of engagement
No substantiation of qualifying medical expenses
Marketed under program labels the IRS has specifically flagged
The Trio program
Every plan payment coded to qualifying benefit activity — usage tracked and documented
Pre-tax election mechanism — comparable to FSA and Section 125 health plan structures
Section 213(d) qualifying activities recorded per IRS guidelines, with year-end substantiation
Structured as a self-insured concierge managed medical plan — a distinct legal architecture
Named Partner Credentials

The people who stand behind the structure

Hitesman Law, P.A.

  • 37+ years practicing exclusively in ERISA, employee benefits, and tax-qualified plan law
  • Designed the Trio program's legal structure
  • Provides an audit defense policy for every enrolled employer — and every enrolled employee
  • Available for direct consultation with employer CPAs and legal advisors
Legal Architecture

Breckpoint TPA

  • Established national third-party administrator specializing in self-funded and alternative-risk employer benefit plans
  • Manages all plan documentation, ERISA reporting, benefit-activity tracking, and year-end compliance records
Administration

Amaze Health

  • HIPAA-compliant virtual healthcare concierge platform
  • Staffed by board-certified physicians, nurses, mental health clinicians, and benefits navigation specialists
  • Provides the benefit-activity documentation that supports the plan's IRS compliance requirements
Member Experience
Audit Defense Policy

If the IRS asks, you are not answering alone

Both the employer and each enrolled employee receive an audit defense policy as a standard feature of the Trio program. If the IRS initiates an examination related to the plan, Hitesman Law, P.A. provides legal representation — legal costs are covered under the policy terms, not billed separately to you.

All plan documentation required for an IRS response is maintained by Breckpoint TPA, so the records exist before any question is ever asked.

Compliance documentation, on request

We provide a complete compliance documentation package — the legal opinion letter, plan documents, and IRS code references. If your CPA or legal team wants to speak directly with Hitesman Law, P.A., we will arrange that call.

Request Compliance Documentation
Next Step

Bring your hardest questions to the analysis call.

The free payroll analysis shows you the numbers — and gives you everything your CPA needs to interrogate the structure before you commit to anything.

Book Your Free Payroll Analysis