Our programs began with IRC Section 3121 Social Security Alternative Programs, and over the years have significantly expanded to include IRC Section 403Independent TPA services, Special Pay and Accumulated Leave Programs, Health Reimbursement Arrangements, Flexible Spending Accounts, and funding for GASB 45 obligations From our first client in 1995, MidAmerica has grown to represent well over 2,000 employers, primarily in the education market