• Produce Plan Documents and Summary Plan Descriptions
  • Ongoing Assistance with Plan Enrollment and Implementation
  • Support on Technical Issues and Participant Questions
  • Prompt, Accurate Administration including Reimbursements, by Check or Direct Deposit, Employee Statements and Management Reporting
  • Non-Discrimination Testing and IRS-Required Form 5500 Filings
  • Prepare Year End Tax Returns
  • Internet Access to Participant Account Information and other Options



SuperiorUSA is top-notch when it comes to administration. The staff at SuperiorUSA has over ten years of experience in the production and administration of Section 125 Plans. Our plan documents summary plan descriptions and administrative forms are designed to comply with current laws to give the employer the peace of mind that IRS compliance is exercised.

Our plan enrollment procedures allow employees to enter the plan in an accurate and timely fashion. SuperiorUSA also provides participant election forms at the end of each plan year for use in making elections for the following year.

We provide reimbursement checks, check registers, employee statements and year-to-date reports giving the employer current status of the plan and its participants. Our system is completely flexible, allowing us to cut reimbursement checks as frequently as requested. The employer will be able to have the plan designed according to the needs of the employees with full technical support.

As with many IRS-sponsored plans, several rules and regulations govern how the plan should be maintained. One of these rules is non-discrimination testing. SuperiorUSA performs these tests at the beginning and at the end of each plan year to comply with IRS standards. Not only do we perform the tests, we will also provide written interpretation whenever necessary.

At the end of each plan year, our staff will calculate and produce the IRS required Form 5500. Again, SuperiorUSA tracks and completes these forms to maintain federal compliance.


A Section 125 Plan is a written plan in which participating employees can elect to have qualifying benefit dollars taken on a pre-tax basis through payroll. In other words, employees can reduce their taxable income by "setting aside" dollars spent on qualifying medical, dental, vision and dependent daycare expenses.

These "set aside" dollars are then used to reimburse the employees when the expenses are incurred. The benefit to the employees by using this plan is that they escape federal, state and social security taxes on every dollar they spend. The Section 125 Plan also benefits the employer by saving the social security match on the dollars that the employees "set aside."