Employees are free from the burden of large deductibles, co-pays, and out-of-network costs. The plan removes the sting of the costs associated with emergency rooms, expensive tests, hospital stays and long term illness for themselves and their families as well.  Even if the employee does not have a family healthcare plan, as long as they have group health, they can opt to participate as a family plan in this program.  The contributions to their 105 medical reimbursement accounts are pre-tax, so the employee pays less in taxes, even at the end of the year.  And, with our plan, they will likely have a few extra dollars in their take home paycheck every pay period.