County approves voluntary IMAC/360 employee benefits program after questions on tax mechanics and legal review

The administration presented a proposed 36-month agreement with 360 Advantage LLC (presented by IMAC Insurance representatives) to offer an ancillary, voluntary employee benefit program that pairs a text-based digital-therapeutic wellness offering with guaranteed-issue ancillary policies (accident, life, critical illness, dental and vision) funded in part through payroll tax savings.

Presenters (Joe Murillo, Barry/Barry Marillo and Elizabeth Roldan of IMAC Insurance) said enrollment is voluntary; the vendor described a Section 125 plan mechanism that deducts pre-tax amounts and then reimburses employees on a nontaxable basis for participation, allowing the employer and employee to realize payroll tax savings that fund additional benefits. The vendor provided an indemnification commitment in their memorandum to cover client exposure if an IRS challenge arose.

Board members asked multiple technical questions about the plan mechanics (one-way informational "digital therapeutics" messages versus two-way interaction), fee levels (a cited $120 monthly example with roughly $36 of employer/vendor fees), claim submission processes and whether the contract had completed county legal review. County counsel confirmed legal review remained outstanding; counsel and vendor representatives said the vendor had built indemnification language and referenced supporting IRS/industry materials provided to the county.

Following the Q&A, Commissioner Sebel moved and Commissioner Murray Thomas seconded the resolution to approve the agreement with IMAC/360 Advantage. The board approved the resolution on roll call with a majority voting in favor and one commissioner recorded as "present not voting." The approval advanced contract negotiation and directed continued legal review and finalization before execution.