Black Tiger Transportation — $140,000/Year Combined FICA + Workers' Comp Savings
A 66-W-2-employee Southern California medical transport company. CEO Brandon Zora is a CPA who personally reviewed every relevant IRS code before signing. Annual savings: $140,000.
- · 66 W-2 employees
- · CEO is a CPA
- · Reviewed IRS codes personally
I conducted a thorough review of all pertinent IRS codes and compliance documentation. The findings were compelling, prompting a swift decision to enroll my company.
The structure that produced this result
Black Tiger Transportation runs port-area medical transport in Southern California — exactly the operating profile (high Workers' Comp rate, predictable W-2 driver payroll, ACA-compliant group health coverage) where Section 125 delivers the most. CEO Brandon Zora is a practicing CPA who didn't take anyone's word for the program — he conducted his own review of the relevant Internal Revenue Code sections, the Hitesman opinion letter, and the underlying Rev. Rul. 69-154 authority before enrolling.
On a fleet of 66 W-2 employees, the program returns $44,985.60/year in net employer FICA savings (66 × $681.60) plus an estimated $42,768/year in Workers' Comp reduction at the trucking-classification 9% rate (conservative half-rate model). The combined number tracked Brandon's actual financial outcome closely: $140,000/year, sustained.
For other medical-transport, drayage, and trucking operators in the LA harbor area, Black Tiger is the closest analog: same operating model, same WC rate band, same legal review path. The 15-minute analysis call returns the exact number for any qualifying fleet.
See your number — pre-filled to Medical Transportation.
The calculator returns your exact net employer FICA savings + a Workers' Comp reduction estimate. Same math, your headcount. Verified by CBIZ + HitesmanLaw.
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5 quick questions · instant estimate · no email required
Minimum 10 W-2 employees · $25K+ salary · ACA-compliant health coverage required
Verified by CBIZ & HitesmanLaw · Zero cost · Zero obligation
Verified by the Best in the Country
Skepticism is the right response. We don't ask you to take our word for it — we bring institutional proof that convinced CPAs, CFOs, attorneys, and insurance brokers to enroll their own companies.
Darcy L. Hitesman, J.D.
35+ years as an Employee Benefits attorney specializing in IRC Section 125, ERISA, HIPAA, and the ACA. Her May 5, 2025 opinion letter concludes: “In this firm's opinion, the Program described satisfies applicable IRS requirements.”
She specifically reviewed the IRS Chief Counsel Advice memoranda on "double-dip" arrangements — the exact schemes the IRS has flagged — and concluded this program is built differently and compliantly.
CBIZ Advisors LLC
CBIZ independently reviewed the program against IRC §§ 125, 105, and 106, plus ERISA, ACA, and COBRA requirements. Their August 22, 2025 letter concludes: “If operated per its provisions, the Program appears to satisfy the requirements of ERISA, the ACA, and COBRA as well.”
This review was commissioned by Affinity Hospice's CEO before enrolling his nationwide organization — and the CFO (himself a CPA) shared the letter publicly in his testimonial.
Direct From the U.S. Government
Section 125 has been in the Internal Revenue Code since 1978. Congress wrote it there specifically to encourage employers to fund preventive healthcare for American workers. This is not a loophole — it is the precise, intended use of a 47-year-old federal law, grounded in IRS Revenue Ruling 69-154, the specific published ruling supporting the benefit payment structure.
→ Verify on IRS.gov — Section 125 Cafeteria Plans ↗Find Out Your Number.
Free. No Pitch. Just Math.
Verified: CBIZ Advisors LLC (Aug 2025) · HitesmanLaw P.A. (May 2025)
$500K legal protection per enrolled employer · IRS Section 125 · Federal law since 1978