Fringe Benefits

Fringe benefits in all their glory save both employers and employees a bundle of money in income and employment taxes. Congress and IRS have been chipping away lately at the pile of fringe benefits, adding new ones and eliminating and tweaking others. In the health benefit context, among others, traditional notions are being turned upside down. Get squared away with exactly what is currently so with this course.

**Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to leighanne.conroy@acpen.com.


*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


* 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

Additional Information

Designed For

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



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