EBIA Weekly Archives - FB - Statutes
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Results (66 articles found)
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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 ...
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- One-Time Irrevocable Election to Waive Retiree Health Benefits in Exchange for Higher Pay Isn't Taxable
- From the May 14, 2009 EBIA Weekly
- In this private letter ruling, the IRS reviewed an employer’s retiree health insurance program that allowed employees to make a one-time irrevocable election to waive retiree health insurance in exchange for a higher rate of future pay. ...
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- IRS Sets Depreciation Deduction Limits and Inclusion Amounts for Automobiles Placed in Service in 2009
- From the April 30, 2009 EBIA Weekly
- The IRS has issued Revenue Procedure 2009-24, which sets the inflation-adjusted limits imposed by Code Section 280F (the “luxury automobile limits”) on certain deductions that may be taken by taxpayers who use passenger automobiles (including vans ...
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- IRS Explains Why Standard Mileage Rate for Medical Expenses Is Substantially Less Than Rate for Business Expenses
- From the April 09, 2009 EBIA Weekly
- This IRS information letter explains why the standard mileage rate used to determine medical expense deductions is substantially lower than the rate used to determine business expense deductions. For 2009, the standard mileage rate for medical expenses is 24 cents ...
