EBIA Weekly Archives - Cafeteria Plans
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Results (488 articles found)
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- IRS Releases 2009 Version of Publication 15-B (Employer's Tax Guide to Fringe Benefits)
- From the December 23, 2008 EBIA Weekly
- The IRS has released the 2009 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, ...
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- IRS Issues 2008 Version of Publication 502 (Medical and Dental Expenses)
- From the December 18, 2008 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 2008 federal income tax returns. (Under Code Section 213(a), a taxpayer may claim a deduction for ...
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- IRS Addresses Timing of Employer's Deduction for Benefit Payments Under Self-Insured Medical Plans
- From the December 18, 2008 EBIA Weekly
- The IRS has released a Technical Advice Memorandum (TAM) that addresses the timing of an employer’s tax deduction for self-insured medical plan payments to providers that are made more than 2-1/2 months after the end ...
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- Nondependent Domestic Partner's Health Benefits Are Tax-Free If Retiree Was Taxed on Value of Partner's Coverage
- From the December 11, 2008 EBIA Weekly
- In this private letter ruling, the IRS analyzed the tax treatment of health benefits provided for the domestic partners of retired union members who did not qualify as tax dependents. Benefits were paid under a trust that funded a collectively ...
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- IRS Provides Transition Relief for the Use of Health FSA and HRA Debit Cards at Drug Stores and Pharmacies
- From the December 04, 2008 EBIA Weekly
- IRS Notice 2007-2 imposed restrictions, scheduled to take effect on January 1, 2009, on the use of health FSA and HRA debit cards at stores with the Drug Stores and Pharmacies merchant category code (MCC). (See our article at ...
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- Advance Form 5500 for 2008 Plan Year Has Been Released
- From the December 04, 2008 EBIA Weekly
- The DOL, IRS, and Pension Benefit Guaranty Corporation have released advance, informational copies of the Form 5500, Schedules, and Instructions to be used by employee benefits plans reporting on 2008 plan years (generally, those are plan years beginning in 2008 ...
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- DOL Issues Field Guidance in FAQ Format on the Bonding Requirement for ERISA Plans
- From the December 04, 2008 EBIA Weekly
- ERISA requires all persons, including fiduciaries, who handle funds or other property of an employee benefit plan to be bonded (unless they are covered by an exemption) to protect ERISA plans against loss due to fraud or dishonesty by plan ...
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- Three-Cent Decrease in 2009 Mileage Rate for Transportation to Obtain Medical Care or as Part of Deductible Moving Expenses
- From the November 26, 2008 EBIA Weekly
- The IRS has announced that the standard mileage rate for use of an automobile to obtain medical care (which may be deductible under Code Section 213 if it is primarily for, and essential to, medical care) will be 24 cents ...
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- DOL's Final FMLA Regulations Expand Upon Qualifying Exigency and Covered Servicemember Leaves, and Much More!
- From the November 20, 2008 EBIA Weekly
- The DOL has finalized its FMLA regulations. Proposed changes to the original regulations (which date back to 1995) were issued in February 2008 (see our article at http://www.ebia.com/WeeklyArchives/GHPM/Statutes/19296 (Premium Access subscription required)). The ...
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- IRS Releases 2008 Forms 2441 and 1040A (Schedule 2)
- From the November 20, 2008 EBIA Weekly
- The IRS has released Form 2441 (“Child and Dependent Care Expenses”) and its accompanying instructions for the 2008 tax year. Form 2441 is a dual-purpose form. Taxpayers file it with Form 1040 to determine the amount of ...
