Marketing Management Associates & Agency

Marketing Management Associates & Agency  (MMA) is a leader in establishing Section 125 of the IRS Code of the United States of America, known as the “Cafeteria Plan” in the US and Puerto Rico. 

Established in April 2017, with over 40 years of experience in the management and consulting businesses, we focus on what we do best, assist corporations in saving on payroll and benefits for their employees. Since then, focusing on offering individuals guidance and expertise utilizing our years of experience, education, and in-depth personal communication to learn about your specific organization needs. Many companies in Puerto Rico and in the US are already taking advantage of our services that, on the lower side, are saving an average of no less than $400.00 per employee/year.

Not deploying in many services allow us to concentrate and master those that will bring savings to the employer, assist in managing employees incentives, and bring the best combination of supplement benefits to employees with no out of pocket expenses to the organization or employees.

There are several reasons why employers should sponsor a Section 125 “Cafeteria Plan”: 

Create a healthier and happier worksite culture Reduce absenteeism and turnover Save money by reducing payroll taxes Provide supplemental insurance coverage for employees

Better yet, at no direct cost to the employer and no reduction in the employees take-home-pay!

Everyone is a winner when we work together.

On January 1, 2014, US Congress redefined a tax code provision to incentivize participation in a compliant wellness program. The position of Congress that “Education” plus “Participation” in an approved compliant wellness program will benefit employee’s health and a reduction in the nation’s overall healthcare cost.

Puerto Rico was always included in this law, This Federal Register Show since 2004, where all territories were included (Link to Law)

Business owners who wish to provide fringe benefits to their employees should consider establishing a Section 125 of the IRS code. Also known as a cafeteria plan allows employees to use pre-tax income to purchase certain types of benefits, a valuable money-saving tool for both employers and their workers.

Under a 125 Plan, employees pay for benefits via a payroll deduction. The money deducted from workers’ paycheck is shielded from taxes, so employees retain a more significant portion of their earnings, assuring not cut on their take-home pay. Employers save money as well since the amount deducted from workers’ compensation is exempt from Social Security and Medicare taxes (FICA).

To qualify as a cafeteria plan, all participants must be employees under W-2. The plan must allow employees to choose among two or more benefits, one of which must be taxable (such as cash). The other benefit must be a qualified benefit, such as one of the following: health and dental plans, short-term disability benefits, accident insurance, accidental death and dismemberment, adoption assistance, and others. Have an MMA consultant assist you in adopting a fully comprehensive plan.

Contact us at:
Florida 954-991-1349
Puerto Rico 787-331-1334


4 Replies to “Marketing Management Associates & Agency”

  1. Long time reader, first time commenter — so,
    thought I’d drop a comment.. — and at the same time ask for
    a favor.

    Your wordpress site is very simplistic – hope you don’t mind me asking what
    theme you’re using? (and don’t mind if I steal it?


    I just launched my small businesses site –also built in wordpress like yours– but the theme slows (!)
    the site down quite a bit.

    In case you have a minute, you can find it by searching for “royal cbd” on Google (would appreciate any

    Keep up the good work– and take care of yourself during the coronavirus scare!


    1. Hi Justine,
      Very sorry for the delay, we where going thru a lot in Puerto Rico with the Earthquakes.
      Now we are in Puerto Rico and the us. The theme of this site is Twenty-Seventeen.
      Take Care,

    1. Hi Charil,
      Sorry for the delay. Please feel free to ask any questions about any topic.
      will be more than glad to assist you.
      Thank you

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