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Results (62 articles found)


  1. What benefits can we offer under our company's cafeteria plan?
    From the February 26, 2009 EBIA Weekly
    QUESTION: Our company maintains a premium-only cafeteria plan (POP) under which employees who elect company-sponsored major medical coverage can pay their share of the premiums with pre-tax dollars. We are thinking of amending our cafeteria plan to ...
  2. Economic Stimulus Increases Monthly Limit for Transit/Vanpool Benefits Under Qualified Transportation Plans
    From the February 19, 2009 EBIA Weekly
    The American Recovery and Reinvestment Act of 2009 (Act), which was signed into law by President Obama on February 17, 2009, includes a provision that temporarily increases the amount of transit pass and vanpooling benefits that can be excluded from ...
    [American Recovery and Reinvestment Act of 2009, Pub. L. No. 111-5 (Feb. 17, 2009)]
  3. IRS Releases 2008 Version of Form 8839 for Determining Adoption Credit and Employer-Provided Adoption Benefits Exclusion
    From the February 05, 2009 EBIA Weekly
    The IRS has released Form 8839 (Qualified Adoption Expenses) and its instructions for the 2008 tax year. Taxpayers use Form 8839 to figure the amount of their adoption credit, as well as to figure the amount of any employer-provided ...
    [IRS Form 8839 (Qualified Adoption Expenses) and Instructions (2008)]
  4. IRS Releases Updated Version of Publication 521 (Moving Expenses) for Use in Preparing 2008 Returns
    From the January 22, 2009 EBIA Weekly
    The IRS has released the latest version of Publication 521 (Moving Expenses), which is for use in preparing 2008 tax returns. This publication explains what types of work-related moving expenses may be deductible on an individual’s federal ...
    [IRS Publication 521 (Moving Expenses (for 2008 Tax Returns))]
  5. White House Asks Agencies to Delay Publication, Effective Dates of Regulations Pending Review
    From the January 22, 2009 EBIA Weekly
    On Inauguration Day, President Obama’s Chief of Staff issued a memorandum to executive department agencies and heads, advising them of the President’s plan for managing the Federal regulatory process so as to give his appointees and ...
    [Memorandum for the Heads of Executive Departments and Agencies, 74 Fed. Reg. 4435 (Jan. 26, 2009)]
  6. Do qualified transportation plans funded by pre-tax employee compensation reductions create any financial risk for the employer?
    From the January 15, 2009 EBIA Weekly
    QUESTION: Our company is thinking about sponsoring a qualified transportation plan. I understand that these plans are similar to cafeteria plans in that employees can reduce their compensation on a pre-tax basis to pay for benefits. But under the ...
  7. 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, ...
    [IRS Publication 15-B (Employer's Tax Guide to Fringe Benefits)]
  8. 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 ...
    [Priv. Ltr. Rul. 200846011 (Aug. 8, 2008)]
  9. 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 ...
    [Rev. Proc. 2008-72 (Nov. 24, 2008)]
  10. IRS Releases 2008 Version of Form 3903 for Use by Individuals Reporting Deductible Moving Expenses
    From the November 13, 2008 EBIA Weekly
    The IRS has released the 2008 version of Form 3903 (Moving Expenses), which is used by individuals to report deductible work-related moving expenses and is filed as an attachment to the Form 1040 tax return. When a move is ...
    [IRS Form 3903 (Moving Expenses) (2008)]

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