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Articles
1-100 out of 100 article(s)
| Title |
Author |
Type |
Date |
Words |
| Senate Select Committee Report On Section 23AG Released - Only 2 Minor Recommendations Made! |
Schaik, Michael |
Report |
Jun 29, 2009 |
555 |
| Ceridian Engages in Health Care Reform, Asks Clients to Help Preserve Tax Advantages of FSAs for Working Families. |
|
|
Jun 18, 2009 |
518 |
| Employee benefits. |
|
|
Aug 1, 2008 |
2442 |
| Tax planning with single-employer qualified plans. |
Donovan, Kevin J. |
|
Jun 1, 2008 |
5844 |
| Drive Your Benefits Further - Before It's Too Late! |
Klasic, Frank |
|
Apr 18, 2007 |
543 |
| New IRS focus on fringe benefits. |
Mort, Kathleen |
|
Jul 1, 2006 |
1154 |
| Budget 2006 - Employment Tax Changes. |
|
|
Apr 18, 2006 |
680 |
| Assessing Internal Revenue Code section 132 after twenty years. |
Gazur, Wayne M. |
|
Mar 22, 2006 |
31606 |
| TEI files first submission in Singapore on tax treatment of benefits-in-kind provided to employees: February 3, 2006. |
|
|
Mar 1, 2006 |
2508 |
| Is a single-employer welfare benefit plan appropriate for a small business? |
Kehoe, Danea M. |
|
Feb 1, 2006 |
2850 |
| Current developments: this two-part article provides an overview of current developments in employee benefits, including executive compensation, welfare benefits and retirement plan requirements. Part II focuses on qualified plans and welfare benefits. |
Haberman, Michael A. |
|
Dec 1, 2005 |
5278 |
| Tax benefits for donation of leave before Jan. 1, 2007. |
|
Brief Article |
Nov 1, 2005 |
112 |
| FTB notice 2005-4: interest suspension on amended returns. |
|
Brief Article |
Nov 1, 2005 |
127 |
| Implication of new Definition of Dependent for Employer-Sponsored Plans. |
|
|
Dec 6, 2004 |
1144 |
| Employee Benefits Update - IRS and SSA Announce Dollar Limits and Thresholds for 2005. |
|
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Nov 11, 2004 |
3542 |
| A fringe benefit primer for the closely held C corporation. |
Altieri, Mark P. |
|
Nov 1, 2004 |
4212 |
| Welfare benefit plans and executive compensation. |
Lutz, James D. |
|
Nov 1, 2004 |
4737 |
| A fringe benefit primer for the closely held C corporation. |
Altieri, Mark P. |
|
Oct 1, 2004 |
3871 |
| Tax-free disability benefits: new IRS ruling allows favorable treatment. |
Josephs, Stuart R. |
|
Aug 1, 2004 |
872 |
| Rev. Rul. permits allocation of expenses to former employees. |
Masnik, Robert H. |
|
Jun 1, 2004 |
722 |
| Daily Tax Update: "Pay-Go" Budget Negotiations Going Slow. |
Kinney, Jan |
|
May 19, 2004 |
561 |
| A New Theory of Relativity: Treasury Publishes Final Regulations on Disclosure of Relative Values of Optional Forms of Benefit. |
|
|
Jan 23, 2004 |
2291 |
| Employee Benefit Trusts - Still a Useful Vehicle? |
|
|
Nov 12, 2003 |
509 |
| Current developments, part I. |
Wagenbach, Paul |
|
Nov 1, 2003 |
5940 |
| IRS to concede capitalization of loan origination costs under prop. regs. |
O'Connell, Frank J., Jr. |
|
Sep 1, 2003 |
1458 |
| Employer benevolent fund administration. |
Sweeney, James P. |
|
Aug 1, 2003 |
1286 |
| Budget 2003: Changes to Employee Share Schemes and the Capital Gains Tax Treatment of Share Option Gains. |
Papadakis, John J.; Standen, Graeme N. |
|
Jul 29, 2003 |
1301 |
| Employee Benefits Legal Alert. |
|
|
May 15, 2003 |
2099 |
| S corporation's treatment of employee-shareholder fringe benefits. |
Ellentuck, Albert B. |
|
May 1, 2003 |
763 |
| The high cost of subsidized eating facilities and employees eating in. |
Ely, Mark H. |
|
Apr 1, 2003 |
1019 |
| When is a wage not a wage? Reducing an employer's withholding and employment tax liability. |
Laffie, Lesli S. |
|
Mar 1, 2003 |
502 |
| Your next health plan? Guidelines issued for tax-free health reimbursement accounts. (Employee Benefits). |
Canada, Mark P. |
|
Nov 1, 2002 |
583 |
| Employee tuition reduction not excludible fringe benefit. |
Laffie, Lesli S. |
|
Oct 1, 2002 |
586 |
| A new look at profit-sharing plans in 2002. (Employee Benefits & Pensions). |
Horvath, David S. |
|
Sep 1, 2002 |
918 |
| Providing employees with a nontaxable discount on goods. |
Ellentuck, Albert B. |
|
Sep 1, 2002 |
775 |
| Avoiding and correcting problems with plan loans. |
Smith, Annette B. |
|
Jul 1, 2002 |
739 |
| IRS suspends filing requirements for certain fringe-benefit plans. |
Fiore, Nicholas J. |
|
Jun 1, 2002 |
383 |
| IRS again revises split-dollar insurance rules. |
Lerman, Jerry L. |
|
Apr 1, 2002 |
3089 |
| IRS issues new rules on stock options. |
Lerman, Jerry L. |
|
Apr 1, 2002 |
925 |
| Transfers of NQSOs and deferred compensation. |
Sair, Edward A. |
|
Mar 1, 2002 |
914 |
| Employment benefits and divorce: who pays the tax? |
Earles, Melanie James |
|
Feb 1, 2002 |
3348 |
| Recent IRS ruling could reduce tax on deferred compensation and unexercised options. |
Goldberg, Michael J. |
|
Feb 1, 2002 |
519 |
| Employer reimbursements to employees for salary-reduction amounts used to pay health insurance premiums were not excludible. |
Fiore, Nicholas J. |
|
Feb 1, 2002 |
831 |
| New tax law significantly improves benefits of 401(k) and other qualified plans. |
Cochran-Becchina, Ann |
|
Nov 1, 2001 |
7716 |
| Deducting fringe benefits. |
Schnee, Edward J. |
|
Nov 1, 2001 |
492 |
| Can you afford long-term care? (Economic Observer). |
Schnepper, Jeff A. |
Brief Article |
Nov 1, 2001 |
1076 |
| Reporting of payments following employee's death. |
Ely, Mark H. |
|
Oct 1, 2001 |
1040 |
| Lychuk v. Commissioner: another skirmish in the INDOPCO wars. |
Grigsby, McGee |
|
Jul 1, 2001 |
4151 |
| Nonmonetary recognition awards with $100 FMV were not de minimis fringe benefits. |
Fiore, Nicholas J. |
|
May 1, 2001 |
399 |
| Don't Overlook Flexible Spending Accounts. |
|
Brief Article |
Apr 1, 2001 |
606 |
| Flexible benefits for small employers. |
Simmons, John G. |
|
Mar 1, 2001 |
3866 |
| Fringe benefit developments: stock options and qualified transportation fringes. |
Batter, Anne G. |
|
Jan 1, 2001 |
3732 |
| Current developments. |
Rogers, Betsy K. |
|
Dec 1, 2000 |
9953 |
| IRS states position on hybrid plan arrangements. |
Ozello, James |
|
Sep 1, 2000 |
499 |
| FRINGE BENEFIT DEDUCTIONS. |
Josephs, Stuart R. |
Brief Article |
Jul 1, 2000 |
59 |
| De minimis and working condition fringe benefits reexamined. |
Butler, Kimberly A. |
|
Jul 1, 2000 |
1248 |
| The high cost of a free lunch. |
Johnson, Earl B. |
|
Jun 1, 2000 |
2672 |
| Partners participating in self-funded health plan. |
Josephs, Stuart R. |
|
May 1, 2000 |
773 |
| Form 5500 - out with the old, in with the new. |
Puckett, G. Douglas |
|
May 1, 2000 |
1030 |
| FICA taxation of nonqualified deferred compensation. |
Colville, James |
|
Apr 1, 2000 |
1671 |
| Revised Form 5500 and information reporting. |
Miller, Becky |
|
Apr 1, 2000 |
465 |
| Deducting retirement plan expenses. |
Schnee, Edward J. |
|
Feb 1, 2000 |
376 |
| Personal use of airplane. |
Cottingham, Bob |
|
Feb 1, 2000 |
986 |
| COLI program lacked economic substance. |
Morrissey, John |
|
Jan 1, 2000 |
816 |
| Financial counseling services to spouse of deceased or terminally iII employee are income. |
Coplan, Bob |
|
Jan 1, 2000 |
662 |
| Company-owned life insurance. |
Fiore, Nicholas J. |
|
Jan 1, 2000 |
664 |
| Current developments. |
Holmes, Eugene |
|
Dec 1, 1999 |
8260 |
| Current developments. |
Holmes, Eugene M. |
|
Nov 1, 1999 |
8566 |
| Claiming a refund for erroneous backup withholding from exempt retirement plan trusts. |
Logan, Brendan |
|
Oct 1, 1999 |
548 |
| Updated rates for group-term life insurance costs. |
Horvath, David S. |
|
Sep 1, 1999 |
542 |
| Pre-tax parking and transportation benefits. |
Lopez, Jennifer |
|
Jul 1, 1999 |
972 |
| Transportation fringe benefits. |
Fiore, Nicholas |
|
Jul 1, 1999 |
607 |
| Tax gross-ups make parachutes more golden. |
|
|
Jun 1, 1999 |
339 |
| Final FICA withholding regs. on nonqualified deferred compensation. |
Field, Karen M. |
|
Jun 1, 1999 |
1036 |
| Sec. 401(k) nondiscrimination safe harbors. |
Lavenberg, Robert A. |
|
May 1, 1999 |
840 |
| Pension plan loan was prohibited transaction. |
Josephs, Stuart R. |
|
May 1, 1999 |
542 |
| Reasonable compensation rules. |
Schwartzman, Randy A. |
|
May 1, 1999 |
1983 |
| Current developments. |
Holmes, Eugene M. |
|
Dec 1, 1998 |
9857 |
| Federal vs. state employee benefit plan and fringe benefit income tax withholding. |
Cheung, Paul L. |
|
Nov 1, 1998 |
649 |
| Current developments. |
Holmes, Eugene M. |
|
Nov 1, 1998 |
11212 |
| Erroneous plan distributions and the 60-day rollover period. |
Haskell, Arnold L. |
|
Oct 1, 1998 |
740 |
| Announcement 98-78: employee meals settlement. |
|
|
Sep 1, 1998 |
1599 |
| The basics of fringe benefits. |
Warren, Sanford |
|
Sep 1, 1998 |
946 |
| Employer-provided employee meals. |
Fiore, Nicholas |
|
Mar 1, 1998 |
694 |
| Is split-dollar life insurance still a fringe benefit? |
Swanson, Robert D. |
|
Jan 1, 1998 |
6709 |
| Current developments in employee benefits. |
Soscia, Elizabeth |
|
Dec 1, 1997 |
7145 |
| Moving expense reimbursements. |
|
Brief Article |
Nov 1, 1997 |
224 |
| Independent contractors and employee benefit programs. |
Person, Stanley |
Brief Article |
Oct 1, 1997 |
181 |
| Adoption credit and assistance exclusion. |
Patterson, Martha Priddy |
|
Jun 1, 1997 |
1195 |
| Tax legislation affecting individuals in 1996. |
Fiore, Nicholas |
|
Mar 1, 1997 |
652 |
| Current developments in employee benefits. |
Richardson, Terry |
|
Dec 1, 1996 |
8020 |
| Tax Court rules certain employer-provided meals fully deductible. |
Barton, Peter C. |
|
Oct 1, 1996 |
925 |
| Free meals for employees - how much can employer deduct? |
Wagenbrenner, Anne |
Brief Article |
Aug 1, 1996 |
412 |
| Split-dollar insurance. |
Lynch, Michael |
Brief Article |
Jun 1, 1996 |
481 |
| Taxation of equity split-dollar arrangements. |
Watson, Mark T. |
|
Jun 1, 1996 |
2881 |
| IRS challenges deductibility of contributions to certain multiple employer welfare benefit funds. |
Josephs, Stuart R. |
|
May 1, 1996 |
866 |
| Employees are taxed on firm's health benefits to domestic partners. |
Bergner, Amy |
Brief Article |
Apr 1, 1996 |
328 |
| Exceptions to limitation on meal and entertainment expenses. |
Seitter, Tripp |
|
Jul 1, 1995 |
911 |
| "Perking up" a company's employees. |
Keefe, Patrick T. |
|
Jul 1, 1995 |
590 |
| Tax Court restricts VEBA deduction techniques. |
Hans, Howard W. |
|
Jul 1, 1995 |
3111 |
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