CPE Course Fringe Benefits

October 30, 2017

10:00AM — 1:00 PM

Location Webinar

Member Price $99.00
Non-member Price $129.00

Curriculum Taxation

Field of Interest

Level Intermediate

Designed For

CPAs and other interested persons desiring to responsibly maximize tax free fringe benefits for employees

3.00 credits

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Objective

*To learn recent developments affecting tax free fringe benefits for employees and develop a working knowledge as to what remains available and how to responsibly deliver tax free fringes to employees

Highlights

* The fringe benefit formula in all its naked glory

* §132 Working Condition, No Additional Cost, De Minimus and Qualified Employee Discount Fringe Benefits

* §137 Adoption Assistance Programs

* §129 Dependent Care Assistance Programs

* §127 Educational Assistance Programs

* §132 Qualified Transportation, Qualified Moving Expense and Qualified Retirement Planning Fringe Benefits

* §74(c) Employee Achievement Awards

* §79 Group Term Life Insurance

* Forms W-2, 5500 and DOL reporting requirements

* Discrimination rules, pitfalls and follies

* Multi-employer concerns, including for controlled groups of corporations, common control groups and affiliated service groups

* §223 Health Savings Accounts contributions by an employer (whoa, watch those discrimination rules) 

* Overview of §105 and 106 health insurance and reimbursement benefits after ACA

* Income tax, employment tax and other implications

Instructors

Prerequisites

None

Developer

ACPEN

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