Employee Benefits

Topics

May 1, 2019

Stock-based compensation: Back to basics

This item summarizes some fundamental income tax considerations for employers related to stock-based compensation under U.S. federal income tax laws.

April 1, 2019

Qualified transportation fringe benefit and loss of deduction under tax reform

The IRS released Notice 2018-99 providing further guidance on determining the loss of the deduction under certain qualified parking fact patterns.

March 21, 2019

Corporate transactions’ effect on retirement plans

This article discusses several key factors that CPAs and benefit plan advisers should consider to help successfully integrate plans during a merger or acquisition.

March 1, 2019

Private company equity grant rules are issued

The IRS issued initial guidance on the application of Sec. 83(i), which allows certain employees to defer recognition of income attributable to the receipt or vesting of qualified stock.

March 1, 2019

IRS issues guidance on disallowance of deductions for parking fringe benefits

The IRS issued guidance outlining how to determine the amount of parking expense that is nondeductible under Sec. 274(a)(4) when employers provide parking for their employees.

January 1, 2019

Federal agencies issue proposed rules on health reimbursement arrangements

The Treasury, Labor, and Health and Human Services departments proposed rules for health reimbursement arrangements, which can be used in coordination with individual health insurance if certain requirements are met.

January 1, 2019

Certain moving expenses incurred in 2017 not subject to withholding and employment tax in 2018

Employer reimbursements made in 2018 of qualified moving expenses incurred prior to 2018 in connection with a move that occurred prior to Jan. 1, 2018, may be excluded from employees’ wages and gross income despite the suspension of the exclusion for tax years 2018 through 2025.

January 1, 2019

IRS releases guidance on new paid family and medical leave tax credit

Sec. 45S requires that an eligible employer for purposes of claiming the family and medical leave credit must have in place a written policy meeting certain requirements.

January 1, 2019

2019 pension plan inflation adjustments are released

The IRS released updated figures for retirement plan contribution limits for 2019.

December 11, 2018

IRS explains disallowance of qualified transportation fringe benefits for parking

The IRS issued guidance outlining how to determine the amount of parking expense that is nondeductible under Sec. 274(a)(4) when employers provide parking for their employees.

December 7, 2018

Initial guidance issued on Sec. 83(i) deferral election for private company equity grants

The IRS issued initial guidance on the application of Sec. 83(i), which allows certain employees to defer recognition of income attributable to the receipt or vesting of qualified stock.

December 1, 2018

Question-and-answer guidance issued on paid family and medical leave credit

The IRS released guidance on the new Sec. 45S tax credit for employers that provide paid medical and family leave.

November 1, 2018

Inflation adjustments issued for qualified retirement plans

The IRS updated figures for retirement plan contribution limits for 2019.

October 25, 2018

Health reimbursement arrangement rules are issued in proposed form

September 24, 2018

Rules issued on paid family and medical leave credit

The IRS released guidance on the new Sec. 45S tax credit for employers that provide paid medical and family leave.

September 1, 2018

Stock options not taxable income under RRTA

The Supreme Court holds that employee stock options are not ‘money remuneration’ under the Railroad Retirement Tax Act.

September 1, 2018

5 key benefits of cash balance plans

These plans offer much greater flexibility than traditional defined benefit plans, which have more
rigid requirements.

July 19, 2018

Why small business owners should have a qualified retirement plan

Increasing contributions can qualify some business owners for additional tax deductions.

July 12, 2018

Coping with the new entertainment expense and transportation fringe benefit rules

This article addresses two common business expenses whose tax rules changed beginning Jan. 1, 2018.

July 1, 2018

IRS adjusts HSA limits for 2018, announces 2019 limits

The IRS issued the inflation-adjusted contribution limits for 2019 for health savings accounts.

Magazine

January 2026

December 2025

November 2025

October 2025

September 2025

August 2025

July 2025

June 2025

May 2025

April 2025

March 2025

February 2025

view all

View All

Employee Benefits

Stock-based compensation: Back to basics

Qualified transportation fringe benefit and loss of deduction under tax reform

Corporate transactions’ effect on retirement plans

Private company equity grant rules are issued

IRS issues guidance on disallowance of deductions for parking fringe benefits

Federal agencies issue proposed rules on health reimbursement arrangements

Certain moving expenses incurred in 2017 not subject to withholding and employment tax in 2018

IRS releases guidance on new paid family and medical leave tax credit

2019 pension plan inflation adjustments are released

IRS explains disallowance of qualified transportation fringe benefits for parking

Initial guidance issued on Sec. 83(i) deferral election for private company equity grants

Question-and-answer guidance issued on paid family and medical leave credit

Inflation adjustments issued for qualified retirement plans

Health reimbursement arrangement rules are issued in proposed form

Rules issued on paid family and medical leave credit

Stock options not taxable income under RRTA

5 key benefits of cash balance plans

Why small business owners should have a qualified retirement plan

Coping with the new entertainment expense and transportation fringe benefit rules

IRS adjusts HSA limits for 2018, announces 2019 limits

TAX PRACTICE MANAGEMENT

2025 tax software survey

Tax Clinic

IRS generally eliminates 5% safe harbor for determining beginning of construction for wind and solar projects

IRS proposes using NAICS to determine lines of business for certain fringe benefit exclusions

IRS rules that community trust and affiliated nonprofit corporation can file a single Form 990

Prop. regs. issued on new qualified tips deduction

IRS rules for first time that REIT’s income from markup on electricity from EV charging stations is rents from real property

Magazine

HOME

ABOUT

JOIN/SUBSCRIBE

AICPA & CIMA Sites