EBIA Weekly Archives - Cafeteria Plans
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Results (508 articles found)
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- Can an employee make a mid-year cafeteria plan election change on account of financial hardship?
- From the March 11, 2010 EBIA Weekly
- QUESTION: One of our employees elected to contribute $2,000 to his health FSA for 2010 to help pay for some anticipated dental work. He just bought a new house and now he says he can’t afford to ...
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- How are employees taxed if they pay for group term life insurance through a cafeteria plan?
- From the February 25, 2010 EBIA Weekly
- QUESTION: Our company would like to offer a group term life insurance benefit to employees, but we can’t afford to pay any of the premiums. Could our employees pay the premiums for their coverage through our cafeteria plan? ...
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- Value of Nondependent Domestic Partner's Retiree Coverage Is Taxable to Employee
- From the February 25, 2010 EBIA Weekly
- This private letter ruling addresses the tax treatment of contributions required to pre-fund retiree health coverage under a union-negotiated health plan. The contributions for each employee consisted of (1) mandatory (i.e., nonelective) pre-tax contributions made during ...
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- IRS Discusses Deductibility of Monthly Fee Paid to Alzheimer's Medical Facility
- From the February 18, 2010 EBIA Weekly
- This IRS information letter responds to an inquiry about the deductibility of a monthly fee paid to an Alzheimer’s medical facility. The letter explains that the entire cost of medical care, meals, and lodging furnished in an institution ...
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- Tax Court Holds That Sex Reassignment Surgery Expenses Were for Medical Carey
- From the February 11, 2010 EBIA Weekly
- After being diagnosed with a condition known as gender identity disorder (GID), the taxpayer in this case, based on the recommendation of medical care providers, received feminizing hormone therapy, began living as a female, and had sex reassignment surgery. She ...
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- DOL Posts Six EFAST2 User Guides Providing Assistance for Form 5500 Electronic Filers
- From the February 11, 2010 EBIA Weekly
- DOL has posted on its website six EFAST2 user guides to assist with electronically filing Form 5500 for 2009 and later plan years. Final DOL regulations, originally issued in 2007, require all Form 5500s for plan years beginning on or ...
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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 ...
