EBIA Weekly Archives - FB - Statutes
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Results (66 articles found)
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- 2009 Cost-of-Living Adjustments for Transportation Benefits, Adoption Assistance, and More
- From the October 16, 2008 EBIA Weekly
- The IRS has released the 2009 cost-of-living adjustments (COLAs) for a wide variety of tax benefit limits, including qualified transportation fringe benefit limits, adoption assistance limits, various limits relevant to dependent care assistance programs (DCAPs), and limits for ...
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- Bicycle Commuting Fringe Benefit Added to Code Section 132(f)
- From the October 09, 2008 EBIA Weekly
- A new bicycle commuting fringe benefit has been added to Code Section 132(f) as part of the emergency economic stabilization legislation that was signed by President Bush on October 3, 2008. (For information about the legislation’s mental ...
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- Adoptions Act Narrows the Definition of Qualifying Child Under Code Section 152
- From the October 09, 2008 EBIA Weekly
- President Bush has signed into law legislation that includes a provision limiting who can be considered a “qualifying child” under the definition of dependent in Code Section 152. (Under Code Section 152, a person is considered a dependent ...
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- Ruling on Trust Contributions Illustrates Use of Unused Sick and Vacation Leave to Fund Retiree Health Benefits
- From the September 18, 2008 EBIA Weekly
- In this private letter ruling, the IRS considered the tax consequences of mandatory contributions made to a trust that was established to provide retiree health benefits to union members, their spouses, dependents, and nondependent domestic partners. There were two types ...
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- IRS Delays Effective Date of Electronic Payment Card Guidance for Transit Expenses Until 2010
- From the September 04, 2008 EBIA Weekly
- The IRS has announced a second delay of the effective date for its 2006 guidance to employers on the use of smartcards, debit or credit cards, or other electronic media for qualified transit expenses under qualified transportation fringe benefit plans. ...
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- IRS Issue Paper Concludes That Employee Tool and Equipment Plans Generally Fail Accountable Plan Rules
- From the August 28, 2008 EBIA Weekly
- The accountable plan rules under Code Section 62 allow business expense reimbursements to be excluded from gross income if three conditions are met: (1) expenses must have a business connection (i.e., they must arise in connection with the performance ...
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- IRS Issues Additional Guidance on Health and Fringe Benefit Exclusions for Children of Divorced or Separated Parents
- From the August 21, 2008 EBIA Weekly
- An IRS revenue procedure explains that, under certain circumstances, children whose parents are divorced, separated, or living apart will be treated as dependents of both parents for purposes of certain Code provisions regarding health coverage and fringe benefits, whether or ...
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- Employer's Dollar Limit on Nontaxable Gifts Is Not Imposed by De Minimis Fringe Benefit Rules
- From the August 14, 2008 EBIA Weekly
- This IRS information letter responds to an employee’s question about tax reporting and withholding on noncash gifts from an employer. The employee worked for an employer that processed any noncash gift with a value greater than $50 through ...
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- IRS Issues Final Regulations on Tax Exemption for Children Whose Parents Are Divorced, Separated, or Living Apart
- From the July 03, 2008 EBIA Weekly
- The IRS has issued final regulations regarding when parents who are divorced, separated, or living apart are entitled to claim a child as a dependent. The final regulations, which apply to taxable years beginning after July 2, 2008, reflect changes ...
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- IRS Announces Mid-Year Increase in Mileage Rates for Transportation to Obtain Medical Care and Moving Expenses
- From the June 26, 2008 EBIA Weekly
- Due to recent gasoline price increases, the IRS has announced an eight-cent mid-year increase in the standard mileage rate for calculating the cost of using an automobile to obtain medical care. (Such use may be deductible under Code ...
