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1-145 out of 145 article(s)
Title Author Type Date Words
Recent executive compensation and fringe benefit changes. Murthy, Veena K.; McCumber, Jacqueline Dec 1, 2021 5045
Under the Radar: Employee Benefit Developments in 2020; And, believe it or not, they're not COVID-related. Nedrow, Elizabeth Nov 1, 2020 2920
Employee-paid Business Expenses: Is an Accountable Plan the Answer? Campbell, Linda J.; Martin, Kasey; Pitman, Marshall K. Apr 1, 2020 1728
Use of standard mileage rate, other rules updated for TCJA: Modifications address the period during which miscellaneous itemized deductions are suspended. Bonner, Paul Feb 1, 2020 629
THE CASE FOR (AND AGAINST) SURROGATE TAXATION. Rain, Julie Dec 22, 2019 21998
Tax Cuts and Jobs Act Changes to Qualified Transportation Fringe Benefits and the Resulting Impact on Tax-Exempt Organizations. Sosnojf, Connor M. Sep 22, 2019 7602
TEI Comments on Notice 2018-99, Parking Expenses for Qualified Transportation Fringes Under Section 274(a)(4). May 1, 2019 4208
Employee discount plans. Tobin, Allen F.; Holets, David J. Sep 1, 2017 588
Analysis of and reflections on recent cases and rulings. Beavers, James A. Sep 1, 2017 2623
Local lodging provided to an employee: how to determine whether to include it in the employee's income. Adkins, G. Edgar, Jr.; Martin, Jeffrey A. Feb 1, 2016 1795
Tax treatment of employer-provided meals and lodging: by following the guidelines, employees can exclude these perks from their taxable compensation. Campbell, Alan D.; Mitchell, Dena S. Jul 1, 2015 3527
Current developments in employee benefits and compensation. Richardson, Terry; Eason, Kerry Dec 1, 2013 5752
Editorial note regarding February question "cashing out annual leave". Kiejda, Judith Editorial Apr 1, 2013 141
Case study: providing fringe benefits to S corporation employees. Ellentuck, Albert B. Dec 1, 2011 1159
Current developments in employee benefits and pensions. Walker, Deborah; LaGarde, Stephen; Oh, Hyuck Nov 1, 2011 5642
Tax court again takes dim view of Benistar Plan. Kreissl, Laura Jean; Pulliam, Darlene Jan 1, 2011 905
Guidance on unforeseeable emergency distributions. Beavers, James A. Jan 1, 2011 907
Employee benefits. Aug 1, 2008 2442
Tax planning with single-employer qualified plans. Donovan, Kevin J. Jun 1, 2008 5844
New IRS focus on fringe benefits. Mort, Kathleen Jul 1, 2006 1154
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
Chapter 4: raising hours worked. Jun 1, 2005 9281
European Commission requests Finland to amend taxation legislation. Brief Article Dec 20, 2004 152
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
Delimiting the concept of income: the taxation of in-kind benefits. Brooks, Kim Apr 1, 2004 27271
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
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
Proposed regulation defines experience rating. (News & Views). Kehoe, Danae Oct 1, 2002 933
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
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
New tax law significantly improves benefits of 401(k) and other qualified plans. Cochran-Becchina, Ann Nov 1, 2001 7716
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
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
Personal use of airplane. Cottingham, Bob Feb 1, 2000 986
Deducting retirement plan expenses. Schnee, Edward J. Feb 1, 2000 376
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
Split dollar update. Freeman, Richard B. Apr 1, 1998 1906
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
Intermediate sanctions for "excess benefit transactions." Greif, Martin E. Dec 1, 1996 1034
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
In pursuit of the tax-free meal. Spindle, Roxanne M. Oct 1, 1995 2808
Nontaxable fringe benefits: made more valuable by the Revenue Reconciliation Act of 1993. Weld, Leonard G. Aug 1, 1995 5875
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
IRS proposes regulations on club dues, spousal travel, and meal and entertainment expenses. Mackles, Glenn Mar 1, 1995 959
De minimis fringe benefits. Lynch, Michael Brief Article Feb 1, 1995 367
Meals and lodging exclusion for S shareholders. McPherron, Cecil Dec 1, 1994 615
Valuing income from personal use of employer-provided aircraft. Bartlett, Jack A. Oct 1, 1994 607
Lower split-dollar rate income inclusion. Rowan, Ed Sep 1, 1994 544
Qualified employee discounts for property - some technical aspects. Weld, Leonard G. Jun 1, 1994 1810
Furnishing products for employee testing. Patterson, Martha Priddy Jun 1, 1994 912
Employee discounts. Fiore, Nicholas Jun 1, 1994 661
Tax issues arising from the use of non-commercial aircraft. Halliday, Stephen D. May 1, 1994 6623
Employer-provided transportation benefits. Dunn, Bill Apr 1, 1994 472
Ontario insurance sales tax weighs heavy on benefit plans. Hackett, Lloyd Dec 1, 1993 1087
New fringe benefit regulations make useful changes to car and plane valuation rules. Hevener, Mary B. Mar 1, 1993 5093
Employee fringe benefits for partners and more-than-2% S shareholders. Grace, Michael J. Brief Article Jan 1, 1993 209
Tax treatment of employer-provided outplacement services. Chmiel, Dean R. Dec 1, 1992 744
Energy Act changes to transportation benefits, travel expenses, and backup withholding. Hevener, Mary B. Nov 1, 1992 3972
Final amendments to the fringe benefits regulations. Castellano, Elaine Oct 1, 1992 867
Employee benefit plan - update. Geller, Sheldon M. Jul 1, 1992 1561
The car is a complicated beast. Yip, Douglas Jun 1, 1992 1058
IRS revokes ruling that employer-provided lunches are nontaxable to employees. Patterson, Martha Priddy Jun 1, 1992 605
IRS disqualifies plans when investment options offered only to prohibited group. Olson, Sallie Jun 1, 1992 523
What you can claim, and what you can't. Yip, Douglas Column May 1, 1992 862
Rewarding employee achievement. Fiore, Nicholas J. May 1, 1992 605
Partners' and S shareholders' fringe benefits. Porter, Jack May 1, 1992 782
IRS sets rules for SLOB determination letters. Fiore, Nicholas J. Feb 1, 1992 1067
Comments on proposed fringe benefits regulations: December 5, 1991. Jan 1, 1992 1706
Current developments in employee benefits. Walker, Deborah Dec 1, 1991 14016
Poor plan administration results in plan disqualification. Goldberg, Seymour Column Nov 1, 1991 620
The better bottom line of fringe benefits. Webster, Wade J. column Dec 1, 1989 914
Comments on proposed regulations under Section 125 relating to cafeteria plans. McGuire, Julie Sep 1, 1989 1815
Section 89 qualification and nondiscrimination rules. Knight, Ray A.; Knight, Lee G. Jul 1, 1989 6170
Tax status resulting from separation from service. Unger, Joseph Jun 1, 1989 1517
Effects of the tax treatment of fringe benefits on labor market segmentation. Scott, Frank A.; Berger, Mark C.; Black, Dan A. Jan 1, 1989 7164

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