McGregor & Associates, Inc., founded in 1992 and based in Lexington, KY, provides administration, compliance and consulting services for employee benefit plans of employers of all sizes — including 401(k) administration/compliance, ACA consulting and reporting, COBRA compliance, ERISA compliance, Flexible Spending Accounts, Health Reimbursement Arrangements, Health Savings Accounts, premium-only cafeteria plans, retiree billing, and transportation fringe benefit plans.