The origin of 105 Concepts started with one basic concept; to take the tax-saving capability of Health Reimbursement Arrangement (HRA) plans to a higher level. Accountants needed more control, insurance agents needed more accessibility, and the plans themselves needed to be completely customizable. Such was the vision of Mike McCain as he sought to bring the 105 Concepts Plan Administration Center to the market.

Bringing together over 40 years of combined HRA experience to the company, Mike McCain and Jeff Hayman have listened to the needs of the accounting community. As one prominent tax expert exclaimed, “You have filled the gap!” With a passion for sales and marketing and a wealth of knowledge regarding employee benefit plans, the duo decided to incorporate advanced technology at every step along the way. The web-based program is now used in 48 states by thousands of small-business owners, accountants, and insurance agents nationwide.

Jeffery L. Hayman
President & CEO

Jeff has worked in the insurance and employee benefit plan industry his entire life. Having successfully owned, operated, and assisted several companies throughout his career, Jeff brings an uncomparable level of commitment to excellence and expertise to 105 Concepts. He has not only written articles regarding employee benefits, but has spoken to thousands of sole-proprietors throughout the United States on the benefits of utilizing an HRA.

Michael D. McCain
Founder & Vice-President

Mike is the founder of 105 Concepts and the creator of the Plan Administration Center^©. He has become one of the foremost experts on Health Reimbursement Arrangements (HRA). Mike has combined his knowledge of the HRA with a zeal for computers and also currently serves as Senior Manager for the 105 Concepts Information Technology Department.

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