Employee 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.
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.
The IRS released guidance on the new Sec. 45S tax credit for employers that provide paid medical and family leave.
The IRS updated figures for retirement plan contribution limits for 2019.
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.
The IRS released guidance on the new Sec. 45S tax credit for employers that provide paid medical and family leave.
These plans offer much greater flexibility than traditional defined benefit plans, which have more
rigid requirements.
The Supreme Court holds that employee stock options are not ‘money remuneration’ under the Railroad Retirement Tax Act.
Increasing contributions can qualify some business owners for additional tax deductions.
This article addresses two common business expenses whose tax rules changed beginning Jan. 1, 2018.
The IRS issued the inflation-adjusted contribution limits for 2019 for health savings accounts.
This article analyzes how an employee should decide whether to borrow from his or her qualified retirement plan.
The IRS issued the inflation-adjusted contribution limits for 2019 for health savings accounts.
The Tax Cuts and Jobs Act provides an alternative designed to help ease the burden on employees receiving stock.
The IRS announced it will allow taxpayers to treat $6,900 as the 2018 limit for deductible contributions to HSAs for individuals with family coverage.
The continuing resolution to fund the government also delays the so-called Cadillac tax on high-cost health plans for an additional two years beyond 2019.
Employers need to understand how to respond to this IRS correspondence assessing proposed payments.
The Bipartisan Budget Act of 2018 has many tax provisions, including retroactive extensions of a number of tax credits.
In the case of a privately held company, the income inclusion rules present a problem in that employees
pay tax on receipt of stock for which there is not a ready market to sell shares.
The IRS identified transactions that improperly avoid limits on contributions to Roth IRAs.
