Fringe Benefits

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Miller & Chevalier Publications|View AllView Most Recent
06.27.12
ERISA and tax rules on medical loss rebates; New tax guidance on tips and service charges; Impending limits on health FSAs; Deductibility of local lodging expenses
Focus On Employee Benefits
11.02.11
Qualified Retirement Plans: 2011 Year-End Amendments; Treasury and IRS Priority Guidance Plan
Focus On Employee Benefits
09.14.11
The IRS Throws in the Towel on the Taxation of Employer-Provided Cell Phones
Employee Benefits Alert
09.27.10
The Small Business Jobs Act of 2010 is a Welcome First Step for the Taxation of Employer-Provided Cell Phones but Further Guidance is Needed
Tax and Employee Benefits Alert
10.27.09
Avoid 162(m) Deduction Disallowance; Increased Employment Tax Audits; 2010 COLAs; COBRA Subsidy Audits Begin; Excise Tax on High Cost Health Plans
Focus On Employee Benefits
09.21.09
Impact of Recent New York Laws, Wage Recharacterization, Stock Awards to Subsidiary Employees, and Unused Leave Contributions
Focus On Employee Benefits
08.05.09
Play or Pay Proposals, Maintaining Plan Administrative Documents, Employment Settlements, and Discounted Options
Focus On Employee Benefits
06.08.09
6/30 FBAR Reporting Deadline, Issue Exhaustion and ERISA Plans, New Withholding Tables for Pension Plans, Health and Welfare Plan Compliance Chart
Focus On Employee Benefits
04.30.09
New Withholding Tables for Pension Plans, Update on Section 457A, and the Effect of the Americans with Disabilities Act Amendments Act on Benefit Plans
Focus On Employee Benefits
03.26.09
COBRA Subsidy, Hardship Withdrawals Administrator Discretion, Nonqualified Plan Death Benefits
Focus On Employee Benefits
02.27.09
HIPAA Privacy, Transportation Benefits, Pension Funding, Exec Comp Q1 Issues
Focus On Employee Benefits
09.18.08
Bonuses Under 409A, Interest Free Adjustments And Cross-Border Payments, Electronic SPD Distribution, EPCRS, Health Plan Opt-Out Incentives
Focus On Employee Benefits
08.20.08
Disregarded Entities and Employment Tax, Wellness Programs, Retirement Benefit Waivers, Stock Transfers
Focus On Employee Benefits
07.30.08
409A Compliance, Pension Plan Asset Transfers, Kentucky Retirement Systems v. EEOC, Employment Tax Adjustments, 5500s
Focus On Employee Benefits
07.08.08
Split-Dollar Life Insurance and 409A, ESOP Dividends, Disaster Relief, Health Legislation, Termination of Employment for Smoking
Focus On Employee Benefits
06.19.08
Metlife v. Glenn, Foreign Deferred Comp Arrangements, Post-Death Stock Option Exercises, Pensions for Rehires, Retiree Health
Focus On Employee Benefits
06.05.08
Benefits-Related Changes Included in the HEART Act
Focus On Employee Benefits
05.14.08
Company Aircraft, Backdated Stock Options, COBRA Alternative Coverage; Stale SPDs
Focus On Employee Benefits
04.24.08
Fee Disclosure Bill, HSA Limits, Deferred Comp after Bankruptcy, Withholding Taxes for Volunteer Chairman, Insurer Administrative Discretion
Focus On Employee Benefits
04.10.08
Retiree Drug Subsidy, Hardship Distributions, Payroll Tax for Accrual Method Taxpayers, Restricted Stock vs. RSUs
Focus On Employee Benefits
03.24.08
401(k) Fiduciary Suit, Top Hat Select Group, PPA Distributions, Supplemental Health, Fringe Benefits or Non-Employee Directors
Focus On Employee Benefits
02.29.08
162(m), Cell Phones and BlackBerry Smartphones, Tax-Free Disability Benefits, Automatic Enrollment
Focus On Employee Benefits
02.08.08
Performance-Based Bonuses, Supreme Court Accepts ERISA Case, Employer-Paid Physicals, ADP Failures
Focus On Employee Benefits
01.24.08
San Francisco Preemption, Cycle B Submissions, Erie County, Year 1 Compensation Disclosures, Reporting Settlement Payments
Focus On Employee Benefits
01.09.08
213 Medical Expenses, ISO/ESPP Information Reporting, 401(K)/403(B) Contribution Limits, FICA Tax Triggered upon “Retirement”
Focus On Employee Benefits
10.26.07
Disaster Relief Payments to Workers Affected By California Wildfires
Tax and Employee Benefits Alert
08.06.07
IRS Issues New Proposed Cafeteria Plan Regulations
Employee Benefits Alert
06.15.07
Proposed Regulations on Deductions for Entertainment Use of Business Aircraft
Employee Benefits Alert
07.31.06
House Passes Pension Reform Bill, 409A Update, IRS Guidance on Card Programs, Disaster Leave-Sharing Plans, Gross Proceeds Payments to Attorneys
Employee Benefits Alert
06.01.05
Guidance on Corporate Aircraft Deduction Disallowance -- Notice 2005-45
Tax and Employee Benefits Alert
04.14.05
Preparing for an IRS Executive Compensation Audit
Employee Benefits Alert
Published Articles|View AllView Most Recent
01.12.10
Throw the Governor From the Plane?
Thompson Publishing
10.15.05
Flying on a Wing and on a Prayer
The Corporate Counselor
06.30.05
Notice 2005-45: The IRS Takes Aim at Executives’ Entertainment Use of Company Aircraft
The Tax Executive