CGFB
THE COMPLETE GUIDE TO FRINGE BENEFITS
This course explores the tax advantages and potential
pitfalls of providing fringe benefits to employees. It offers a clear
and concise overview of this specialized area of tax law. This course
is a must for anyone advising on compensation issues.
Major topics include:
- Cafeteria plans -- The flexible fringe benefit every employer should consider, with new regulations and expanded time for using benefits.
- Employee business reimbursements – The reporting and record keeping for W-2 purposes in accountable and nonaccountable plans.
- Medical plans -- A detailed discussion of medical insurance reimbursement plans and when nondiscrimination rules apply.
- HSAs: the new planning in light of 2006 tax law changes
- Automobile and aircraft income inclusion issues for the employee.
- COBRA -- Continuation coverage and the Family Medical Leave Act. Final regulations.
- Life insurance -- Group term insurance, including nondiscrimination; split-dollar; and permanent insurance
- Education expense reimbursement plans versus education assistance plans -- How to fund graduate education tax-free.
- Section 132 -- A rigorous, thorough analysis of no additional cost services, qualified employee discounts, working condition fringe benefits, and de minimus fringe benefits. Opportunities under the transportation regulations.
Designed
for: CPAs in public accounting and industry
who want to understand the complicated area of fringe benefits and controllers
who deal with employee issues.
Level
of knowledge: Basic
Field
of study: Taxes
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