Guide to Taxation of Benefits

Interpreting federal and state law, Guide to Taxation of Benefits addresses the tax issues related to employer-provided benefits from the payroll practitioner's perspective. Includes full-text search functionality and links to primary law sources.

Stay on top of the ever-changing world of taxation of employee benefits with:

• Detailed analysis of employee fringe, health, cafeteria plan, defined contribution plans, employer stock plans, pension plan benefits and non-qualified deferred compensation arrangements
• Reporting requirements for Forms W-2, 941 and 940
• State withholding and unemployment tax information
• Quick reference charts reflecting the latest tax year information
• Coverage of fringe, transportation, educational, health, accident, life insurance and state tax benefits
• Additional coverage of termination and special wage payments
• Clear, concise guidance, including examples, sample forms, charts, and official references

List of Content (Click any title to expand the list)

• Chapter 1: Fringe Benefits
• Chapter 2: Transportation Benefits
• Chapter 3: Educational Benefits
• Chapter 4: Termination Payments
• Chapter 5: Other Special Wage Payments
• Chapter 6: Cafeteria Plans
• Chapter 7: Health and Accident Insurance Benefits
• Chapter 8: Life Insurance Benefits
• Chapter 9: Defined Contribution Plans
• Chapter 10: Nonqualified Deferred Compensation Arrangements
• Chapter 11: Employer Stock Plans
• Chapter 12: Federal Withholding and Employment Taxes
• Chapter 13: Returns/Information Reports
• Chapter 14: State Taxation of Benefits
• Chapter 15: Forms
• Chapter 16: Frequently Asked Questions
• Chapter 17: Glossary
• Chapter 18: Appendices
• Index