EBIA Weekly Archives - Cafeteria Plans - Statutes

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Results (392 articles found)


  1. IRS Issues 2007 Version of Publication 502 (Medical and Dental Expenses)
    From the November 15, 2007 EBIA Weekly
    The IRS has released the new version of Publication 502 (Pub. 502), which describes what medical expenses are deductible by taxpayers on their 2007 federal income tax returns. (Under Code Section 213(a), a taxpayer may claim a deduction for ...
    [IRS Publication 502 (Medical and Dental Expenses (for 2007 Tax Returns))]
  2. Proposed Changes to Regulations on Federal Employees' Emergency Leave-Sharing Programs
    From the October 25, 2007 EBIA Weekly
    The federal Office of Personnel Management (OPM) has proposed several changes to its regulations governing emergency leave-transfer programs for certain employees of the federal government. These regulations address the establishment and operation of programs under which employees may donate ...
    [Emergency Leave Transfer Program, 5 CFR Part 630, 72 Fed. Reg. 58263 (Oct. 15, 2007)]
  3. IRS Announces 2008 Cost-of-Living Increases in Dollar Limits and Thresholds for Retirement Plans
    From the October 18, 2007 EBIA Weekly
    The IRS has announced the 2008 cost-of-living increases applicable to the dollar limits and thresholds for retirement plans. Most of the dollar limits will increase for 2008 with the notable exception of the elective deferral limit, which will ...
    [IRS News Release IR-2007-171 (Oct. 18, 2007)]
  4. 2008 Cost-of-Living Adjustments for Transportation Benefits, Adoption Assistance, and More
    From the October 18, 2007 EBIA Weekly
    The IRS has released the 2008 cost-of-living adjustments (COLAs) for a wide variety of tax benefits, including qualified transportation fringe benefit limits, adoption assistance limits, various limits relevant to dependent care assistance programs (DCAPs), and limits for Archer ...
    [Rev. Proc. 2007-66 (Oct. 18, 2007)]
  5. Advance Form 5500 Released for Reporting on 2007 Plan Year
    From the October 18, 2007 EBIA Weekly
    The DOL, IRS, and Pension Benefit Guaranty Corporation have released advance copies of the Form 5500, Schedules, and Instructions to be used by employee benefits plans reporting on 2007 plan years (generally, those are plan years beginning during 2007 for ...
    [Form 5500 (Annual Return/Report of Employee Benefit Plan) (2007)]
  6. IRS Explains That Diet Foods, Meal Replacements, and Dietary Supplements Are Not Code Section 213(d) Medical Care Expenses
    From the October 11, 2007 EBIA Weekly
    A recently issued IRS information letter explains that diet foods, meal replacements, and dietary supplements to help people reduce their weight do not qualify as medical care expenses under Code Section 213(d). The information letter notes that expenses must ...
    [IRS Information Letter 2007-0037 (Aug. 9, 2007)]
  7. DoD Outlines Expected Rules on TRICARE Prohibitions on Financial Incentives (Including Treatment of Cafeteria Plans)
    From the August 30, 2007 EBIA Weekly
    In a report to Congress, the Department of Defense (DoD) has indicated that it will soon issue interim final rules implementing certain TRICARE secondary payer provisions that Congress had approved in 2006 as part of a defense appropriations bill. The ...
    [Department of Defense "Report to Congress on the Relationship With Employer Sponsored Group Health Plans" (May 2007)]
  8. Proposed Regulations Clarify That Insurance Premium Payments Made by Qualified Plans Are Taxable Distributions
    From the August 23, 2007 EBIA Weekly
    The IRS has issued proposed regulations to clarify that payments from qualified plans (including 401(k) plans) for health or accident insurance premiums (including premiums for qualified long-term care insurance contracts) generally are taxable distributions. As background, Code Section ...
    [Prop. Treas. Reg. Secs. 1.72-15, 1.106-1, 1.401-1, 1.402(a)-1, 1.402(c)-2, 1.403(a)-1, and 1.403(b)-6, 72 Fed. Reg. 46421 (Aug. 20, 2007)]
  9. When They're Hot, They're Hot! IRS Issues Final Regulations on Dependent Care Expenses
    From the August 16, 2007 EBIA Weekly
    Only days after issuing new proposed cafeteria plan regulations, the IRS has finalized proposed regulations regarding dependent care expenses under Code Section 21 (see our articles at http://www.ebia.com/WeeklyArchives/CafeteriaPlans/Statutes/19107 and at http://www.ebia....
    [Treas. Reg. Secs. 1.21-1 through 1.21-4, 72 Fed. Reg. 45338 (Aug. 14, 2007)]
  10. The Wait Is Over: IRS Issues New Proposed Regulations on Cafeteria Plans
    From the August 09, 2007 EBIA Weekly
    New proposed IRS regulations on cafeteria plans are here at last! They replace older proposed regulations and incorporate prior IRS guidance—items that, in some cases, were issued more than 20 years ago. The regulations address cafeteria plans, health ...
    [Prop. Treas. Reg. Secs. 1.125-1, 1.125-2, 1.125-5, 1.125-6, and 1.125-7, 72 Fed. Reg. 43937 (Aug. 6, 2007)]

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