Tax Planning; Tax Minimization

Topics

September 30, 2026

When are employer-provided health benefits taxable?

Editor: Rochelle Hodes, J.D., LL.M. Employer–provided health coverage is one of the most widely relied–upon tax–favored benefits in the Internal Revenue Code. Under Sec. 106, employer contributions toward accident or health coverage are generally excluded from an employee’s gross income, and reimbursements for qualifying medical expenses are likewise excluded under

December 31, 2025

Supercharging retirement: Tax benefits and planning opportunities with cash balance plans

For the right client, these plans can build substantial retirement wealth quickly while offering tax advantages.

December 31, 2025

Practical tax advice for businesses as a result of the OBBBA

H.R. 1, P.L. 119-21, the law commonly known as the One Big Beautiful Bill Act (OBBBA), contains provisions of special interest to business taxpayers. This article summarizes some of them and offers tax planning tips.

January 4, 2024

Stock-based compensation: Tax forms and implications

While the benefit of equity compensation packages is easy to understand, the same cannot be said of the tax implications, and this article provides a broad overview of them.

November 2, 2023

Inflation adjustments to retirement account limits issued for 2024

The IRS announced the inflation adjusted limits on benefits and contributions for various retirement accounts on Wednesday, including the maximum contribution amounts for 401(k) plans and IRAs.

June 1, 2023

Taxation of employees’ use of corporate apartments

The use of a corporate apartment as part of business travel generally could be excluded as a working condition fringe benefit, provided substantiation and other requirements are met.

June 1, 2023

Not all employee parking lots are created equal

An employer will have to make some effort to document that the parking available at an employee parking facility has no value, many employers will find that this burden is worth bearing because it allows deducting the full expenses of operating and maintaining the facility.

October 1, 2022

Rembrandt and retirement: The pitfalls of collectibles and self-directed IRAs

This item explores how certain tax provisions may affect potential investors planning to indirectly invest in collectibles.

December 1, 2021

Recent executive compensation and fringe benefit changes

The TCJA significantly affected the tax treatment of executive compensation and employee fringe benefits, amending deduction limitations in Sec. 240 and Sec. 162(m) and enacting a new excise tax under Sec. 4960 on excessive tax-exempt organization executive compensation.

December 1, 2020