EBIA Weekly Archives - FB - Statutes
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Results (49 articles found)
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- 2010 Cost-of-Living Adjustments for Transportation Benefits, Adoption Assistance, and More
- From the October 15, 2009 EBIA Weekly
- The IRS has released the 2010 cost-of-living adjustments (COLAs) for a wide variety of tax benefit limits, including limits relating to qualified transportation fringe benefits, adoption assistance, dependent care assistance programs (DCAPs), and Archer MSAs. Qualified Transportation Fringe ...
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- IRS Updates Guidance on Per Diem Allowances and Optional Method for Computing Travel Expense Deductions
- From the October 08, 2009 EBIA Weekly
- The IRS has issued Revenue Procedure 2009-47, updating the rules under which a per diem allowance or reimbursement for certain travel expenses will be deemed substantiated under the accountable plan rules. By way of background, the accountable plan rules ...
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- IRS Releases 2009 Version of Form 3903 for Use by Individuals Reporting Deductible Moving Expenses
- From the October 01, 2009 EBIA Weekly
- The IRS has released the 2009 version of Form 3903 (Moving Expenses), which is used by individuals (whether employed or self-employed) to calculate and report deductible work-related moving expenses. (When a move is related to the start of ...
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- OPM Proposes Long-Term Care and Leave Benefits for Domestic Partners of Federal Employees
- From the September 17, 2009 EBIA Weekly
- In June 2009, President Obama directed that benefits for federal employees be expanded to include same-sex domestic partners to the extent consistent with federal law. The federal Office of Personnel Management (OPM) has now issued proposed regulations that would (...
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- IRS Issues Guidance on Expanding Automatic Enrollment and Contributing Unused Leave Amounts to 401(k) Plans
- From the September 10, 2009 EBIA Weekly
- The IRS has issued a set of three revenue rulings and four notices collectively intended to encourage retirement savings. The new guidance, jointly announced by the Treasury Secretary and the Obama Administration, expands opportunities for automatic enrollment in 401(k) ...
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- IRS Letter Ruling Finds That Expense Reimbursement Arrangement Satisfies Accountable Plan Rules
- From the August 13, 2009 EBIA Weekly
- In this private letter ruling, the IRS considered whether a proposed expense reimbursement plan for an employer’s service technicians satisfied the accountable plan rules under Code Section 62(c). (The “accountable plan rules” allow employees to ...
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- IRS Summarizes How Accountable Plan Rules Apply to Per Diem Payments
- From the July 30, 2009 EBIA Weekly
- Some employers use per diem allowances to simplify the administration of travel expense reimbursements for their employees. Like other business expense reimbursements, per diem allowances are excluded from gross income and are not subject to employment taxes (Social Security and ...
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- IRS Employee's Obligation to Repay Nonqualified Moving Expense Reimbursement Did Not Prevent Its Taxation
- From the July 07, 2009 EBIA Weekly
- In this information letter, the IRS explains the income tax treatment of a nonqualified moving expense reimbursement that was paid to an employee by an employer (which happened to be the IRS) and repaid in a later year. The reimbursement ...
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- Employee Discounts on Products Made by an Employer's Former Parent Company Are Subject to Income and FICA Tax
- From the June 25, 2009 EBIA Weekly
- Under an agreement with the employer’s former parent company, employees and former employees of the employer (and certain family members) could purchase or lease products manufactured by the former parent company at a discount equal to a percentage ...
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- IRS Requests Comments on Three Alternatives for Substantiating Business Use of Employer-Provided Cell Phones
- From the June 11, 2009 EBIA Weekly
- The IRS has issued Notice 2009-46, requesting comments on several proposals to simplify the substantiation rules for employer-provided cellular telephones and similar telecommunications equipment (“cell phones”). Cell phones are “listed property” under Code Section ...
