EBIA Weekly Archives - Cafeteria Plans - Statutes
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Results (392 articles found)
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- IRS Removes Temporary Regs Addressing What Benefits May Be Offered Under a Cafeteria Plan; New Guidance Seems Imminent
- From the August 02, 2007 EBIA Weekly
- Effective August 1, 2007, the IRS and Treasury removed the temporary regulations that had addressed what benefits may be offered to participants under a Code Section 125 cafeteria plan (Temp. Treas. Reg. Sec. 1.125-2T, Q/A-1). The ...
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- Tuition for a Special School to Help Medically Handicapped Child Attend College Is a Medical Care Expense
- From the July 26, 2007 EBIA Weekly
- The taxpayers who requested this private letter ruling were the parents of a medically handicapped child. She had been diagnosed with several developmental disorders and medical conditions and was referred to a school that helped students with learning disabilities of ...
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- IRS and Treasury Officials Provide Informal Views on DCAP Elections, HRA Forfeitures, and Other Issues
- From the July 17, 2007 EBIA Weekly
- The Joint Committee on Employee Benefits (JCEB) of the American Bar Association has posted a report on the May 2007 Q&A session between JCEB representatives and officials from the IRS and Treasury Department. Highlights include the following informal, ...
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- Retiree Health Benefits Funded by Automatic Contributions of Unused Sick and Vacation Leave Are Not Taxable
- From the June 28, 2007 EBIA Weekly
- In this private letter ruling, the IRS reviewed an employer’s retiree health care policy, under which retiree health benefits were automatically provided to management employees who met certain eligibility requirements. When an eligible employee retired, the employer contributed ...
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- Employees Are Taxed When Given Choice Between Retiree Health Benefits and Cash Under Early Retirement Incentive Plan
- From the June 21, 2007 EBIA Weekly
- In this private letter ruling, the IRS reviewed a public school district’s early retirement incentive plan, under which eligible employees who elected early retirement during a window period were given a choice between two options: (1) retiree health ...
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- Donors Not Taxed on Donations Under Medical Leave-Sharing Program, but Would Be If Program Were Expanded
- From the May 31, 2007 EBIA Weekly
- The employer that requested this ruling maintained a leave-donation policy under which a donor employee could donate accrued hours of paid leave to a recipient employee who was experiencing a medical emergency, caring for a spouse or child experiencing ...
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- IRS Issues Proposed Regulations on Tax Exemption for Children Whose Parents Are Divorced, Separated, or Living Apart
- From the May 03, 2007 EBIA Weekly
- The IRS has issued proposed regulations regarding when parents who are divorced, separated, or living apart are entitled to claim a child as a dependent. The proposed regulations, which would apply to taxable years beginning after the date they are ...
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- Update of IRS's 2006-2007 Priority Guidance Plan
- From the March 15, 2007 EBIA Weekly
- The Department of the Treasury and the IRS have updated their 2006-2007 Priority Guidance Plan, which was initially released in August 2006 (see our article at http://www.ebia.com/WeeklyArchives/CafeteriaPlans/Statutes/18675 (Premium Access subscription required)). The ...
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- IRS Ruling Addresses Tax Treatment of Partners in Self-Insured Medical Plan Covering Partners and Non-Partner Employees
- From the February 15, 2007 EBIA Weekly
- In this private letter ruling, the IRS addressed the tax treatment of contributions and reimbursements made under a self-insured medical plan sponsored by a partnership (the employer). The plan offered group health benefits to eligible partners, non-partner employees, ...
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- IRS Guidance on Health FSA and HRA Rollovers to HSAs Gives Transition Relief for Action Completed by March 15, 2007
- From the February 15, 2007 EBIA Weekly
- The IRS has issued guidance addressing some of the limited circumstances under which funds can be rolled over from a health FSA or HRA to a participant’s HSA. These “qualified HSA distributions” were created by the ...
