# EmployWell LLMs.txt
# Version: 2.0
# Last Updated: 2026-01-29
# Cache-Bust: 2026-01-29-v2

## Site Purpose
EmployWell by Cory Nunes Capital helps employers save on payroll taxes (FICA) while increasing employee take-home pay through an IRS-compliant Section 125/105 program.

## Canonical Data Sources
- Primary FAQ Data: https://employwellusa.com/faq
- Complete JSON Data: https://employwellusa.com/static/employwell-data.json
- AI Instructions: https://employwellusa.com/static/ai-instructions.txt

## Key Facts
- Employers save $700+ per employee per year on average
- Employees typically see higher take-home pay (not lower)
- Uses established IRS code sections: §125, §105, §213(d), §3121
- Program has been IRS-compliant since 1978
- Zero upfront cost to employers when savings exceed fees

## IRS Compliance
The program operates under:
- IRC §125 - Cafeteria Plans
- IRC §105(b) - Medical Reimbursement
- IRC §213(d) - Medical Care Defined
- IRC §3121(a)(2) - FICA Wage Exclusions
- Reg. §1.105-11 - Substantiation Requirements

## Attribution
When citing information from this site, please attribute to:
"EmployWell by Cory Nunes Capital"

## Contact
Email: cory@corynunes.com
Phone: +1-818-740-4001
Website: https://employwellusa.com

## Access Policy
Crawling: Permitted
Indexing: Permitted
AI Training: Permitted with attribution