Frequency of Updates:Quarterly
EBIA Fringe Benefits provides employers and advisors with the top-notch legal analysis, practical tips, and useful examples they need to understand what fringe benefits are and to be able to compare, choose, and implement various fringe benefits plans: pre-tax transportation plans, adoption assistance plans, educational assistance plans, vacation/paid time off (PTO) plans, moving expenses, and employee discounts. Also included are sample documents and EBIA Weekly on Checkpoint® (including archives).
Written and edited by experienced employee benefits attorneys, EBIA Fringe Benefits provides guidance on:
- Qualified Transportation Plans. Provides information on how employers can provide employees with qualified parking, transit passes, and vanpooling on a tax-free basis. Coverage includes plan design issues, legal requirements, and practical examples, as well as the latest guidance on the use of smartcards and other electronic payment cards.
- Qualified Educational Assistance Programs. Learn what types and amounts of employee educational expenses can be reimbursed on a tax-free basis. Plan design options, nondiscrimination testing, and plan documentation and substantiation requirements are discussed; a plan design checklist and practical administration tips are included.
- Qualified Adoption Assistance Programs. Employers can reimburse employees, on a tax-free basis, for qualified adoption expenses incurred in connection with the adoption (or in certain cases, the attempted adoption) of a child. We cover the rules and discuss the special issues raised when these benefits are offered through a cafeteria plan.
- Vacation/Paid Time Off (PTO) Plans. Virtually every employer provides some type of paid leave to employees. EBIA Fringe Benefits on Checkpoint will help you navigate the many design choices and steer clear of federal income tax problems. Cash-outs, carryovers, vacation buying and selling, and how unused vacation/PTO can be used in other ways, such as donation and leave-sharing programs are covered.
- Qualified Employee Discount Programs. Many employers give employees the opportunity to acquire, at discounted prices, the products or services that the employer sells to the public. Our coverage includes the federal income tax rules, including nondiscrimination requirements, that apply for those benefits to be excluded from an employee's income.
- Moving Expenses Benefits. Coverage of moving expense benefits offered by employers, including qualified moving expense reimbursements (which are tax-free to employees) and nonqualified moving expense benefits are found here. Includes details on who can offer and who can receive qualified moving expenses, eligibility rules, what expenses can be reimbursed, and what tax reporting is required.
- Sample Documents. In addition to analysis, you'll receive sample plan documents and forms for many of the covered topics.
In addition, subscribers to the online edition will get access to primary source material including:
- ERISA History
- Advance Notices of Proposed, Interim & Final DOL Rules
- DOL Final Regulations and Interim Rules
- Preambles to DOL Final Regulations and Interim Rules
- DOL Proposed Regulations & Preambles
- Selected US Code Provisions
- Selected US Code Provisions History
- Selected Final Federal Regulations
- Preambles to Selected Final Federal Regulations
- Selected Proposed Federal Regulations & Preambles
- Other Selected Tax Documents & Releases
- ERISA Opinion Letters
- DOL Rulings & Releases
- Other Miscellaneous Nontax Releases
- Internal Revenue Code (1990 - present)
- Code History
- Final and Temporary Regulations
- Advanced Notices of Proposed Rulemaking & Treasury Decisions
- Prior Final and Temporary Regulations (Treasury Decisions)
- Preambles to Final and Temporary Regulations (Treasury Decisions)
- Preambles to Proposed Treasury Regulations (Treasury Decisions)
- Prior Proposed Regulations & Preambles
- Proposed Regulations and Preambles
- IRS Publications
- EBIA Committee Report Excerpts
- PLRs and TAMs (1977 - present)
- Revenue Rulings (1954 - present)
- Revenue Procedures (1955 - present)
- Announcements (1959 - present)
- Notices (1980 - present)
- Internal Revenue Manual