EBIA Weekly Archives - Cafeteria Plans
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Results (502 articles found)
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- Can our DCAP reimburse dependent care expenses if the participant doesn't have the care provider's taxpayer identification number (TIN)?
- From the January 28, 2010 EBIA Weekly
- QUESTION: One of our employees, who participates in our DCAP, has told us that the woman who provides day care for his children won’t give him her taxpayer identification number (TIN). Can we reimburse his claim for expenses ...
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- IRS Explains How ARRA Premium Subsidy Affects Deductibility of COBRA Premiums
- From the January 28, 2010 EBIA Weekly
- This information letter responds to an inquiry about the deductibility of COBRA premiums. The letter explains that an individual may deduct medical expenses paid for qualified medical care, to the extent that these expenses exceed 7.5% of the individual&#...
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- First Circuit Affirms That Expenses of Fathering Children Through Unrelated Egg Donor and Gestational Carriers Aren't Medical Care
- From the January 21, 2010 EBIA Weekly
- At issue in this case was whether a taxpayer could deduct expenses incurred to father two children using in vitro fertilization (IVF) of an anonymous donor’s eggs with his sperm and transfer of the embryos to unrelated gestational ...
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- Updated IRS Procedures for Issuing Letter Rulings, Determination Letters, and Other Employee Plan Guidance
- From the January 14, 2010 EBIA Weekly
- Internal Revenue Bulletin 2010-1 contains the annual update and restatement of eight IRS revenue procedures that govern letter rulings, determination letters, and other IRS guidance, including guidance about employee plans. Each revenue procedure supersedes its 2009 counterpart. Many of ...
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- DOL Finalizes Seven-Business-Day Safe Harbor for Depositing Participant Contributions and Loan Repayments in Small Plans
- From the January 14, 2010 EBIA Weekly
- The DOL has finalized its seven-business-day safe harbor rule for determining when participant contributions (including elective deferrals under a 401(k) plan) become plan assets. Generally, participant contributions to ERISA plans become plan assets as soon as they ...
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- Three Form 5500 Developments: EFAST2 Website Goes Live, New Guidance on Submitting Delinquent/Amended Filings, and Agencies Release Form 5500 for Both 2009 and 2010 Plan Years
- From the January 07, 2010 EBIA Weekly
- DOL has ushered in the new year with several developments applicable to Form 5500 filings for plan years beginning on or after January 1, 2009. First, as anticipated, the DOL’s all-electronic system for filing Form 5500s—...
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- What's the status of the 2007 proposed cafeteria plan regulations?
- From the December 23, 2009 EBIA Weekly
- QUESTION: We know that the IRS issued proposed cafeteria plan regulations in 2007. What’s the status of these regulations? Are employers required to comply with them, and if so, when? ANSWER: The IRS has yet to publish final ...
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- IRS Issues 2009 Version of Publication 503 (Child and Dependent Care Expenses)
- From the December 23, 2009 EBIA Weekly
- The IRS has updated Publication 503 (Pub. 503) for use in preparing 2009 tax returns. Pub. 503 explains the requirements that taxpayers must meet in order to claim the dependent care tax credit (DCTC) under Code Section 21 for child ...
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- IRS Releases 2009 Versions of HSA Reporting Form 8889 and Publication 969
- From the December 17, 2009 EBIA Weekly
- The IRS has released the 2009 versions of Form 8889 (Health Savings Accounts (HSAs)) and its Instructions, as well as Publication 969 (Health Savings Accounts and Other Tax-Favored Health Plans). Form 8889 and Instructions. HSA holders (and beneficiaries of ...
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- IRS Releases 2010 Version of Publication 15-B (Employer's Tax Guide to Fringe Benefits)
- From the December 10, 2009 EBIA Weekly
- The IRS has released the 2010 version of Publication 15-B (Employer’s Tax Guide to Fringe Benefits), which contains information for employers on the employment tax treatment of various fringe benefits, including accident and health coverage, adoption assistance, ...
