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PPC's Guide to Compensation and Benefits

PPC's Guide to Compensation and Benefits

Product Information

  • Frequency of Updates:

    Updated annually
  • Brand:
    Practitioners Publishing

Format

Price

Quantity

Book
2 Volumes
Product Code:
GCBP
$345.00

Contact Your Account Manager to learn more about our Checkpoint online solutions

PPC's Guide to Compensation and Benefits provides the tools needed to structure optimal compensation and fringe benefit plans. It will help you understand the different types of compensation and benefits that companies are currently offering and their tax implications. The Guide provides clear explanation, analysis, and advice that can be used to quickly evaluate fringe benefit alternatives, design compensation plans that motivate key executives, ensure compliance with IRS rules, and avoid costly mistakes.  

Topics discussed include:

  • The taxation of Section 409A nonqualified deferred compensation plans, incentive stock options, employee stock purchase plans, and nonqualified stock options.
  • The income tax consequences of providing employees with popular fringe benefits such as dependent care, educational assistance, adoption assistance, life insurance, long-term care insurance, health plans (including information on health care reform), and disability income plans.
  • The rules for establishing, operating, amending, and terminating all types of fringe benefit and cafeteria plans.
  • The travel and entertainment expense reimbursement rules, including the proper treatment of company-provided automobiles, computers, and cell phones used for personal purposes.

You also get time-saving checklists, worksheets, charts, client letters, sample plan documents, planning tips and cautions, and practical examples that help clearly illustrate the materials discussed.

Highlights of the Tax Cuts and Jobs Act (TCJA) coverage included in the 2018 edition of PPC's Guide to Compensation and Benefits:

  • Tax Cuts and Jobs Act. The Tax Cuts and Jobs Act (TCJA) made numerous substantial changes to fringe benefits that many employers provide to their employees. This edition of the Guide provides guidance on aspects of the new law that affect compensation, payroll taxes, and fringe benefits.
  • Entertainment Expenses. Under the TCJA, expenses for entertainment, amusement, recreation, or expenses for a facility used in connection with these activities are no longer deductible. However, there are exceptions that allow certain entertainment-type expenses to remain deductible. The current edition has the latest guidance on how entertainment expenses, including employee reimbursements for those expenses, should be handled.
  • Qualified Transportation Benefits. Qualified transportation benefits, and expenses incurred to provide those benefits, are no longer deductible by an employer for income tax purposes. Although the fringe benefit treatment for the employee is not affected, employers need to consider this new income tax treatment to decide if the fringe benefits will continue to be offered. These new rules are explained in the current edition of this Guide.
  • IRC Sec. 83(i). New IRC Sec. 83(i) allows employees of private corporations to defer income on the exercise of stock options or settlement of restricted stock units for up to five years. A new section has been added to the Guide that provides guidance on this new election.
  • QSEHRAs. The IRS issued guidance concerning qualified small employer health reimbursement arrangements (QSEHRAs). Using a QSEHRA, a qualifying small employer can help its employees pay for health insurance coverage in the individual market. This update has a discussion on the new IRS guidance.

Additional substantive changes and additions are listed under the Related Resources tab.

  • Compensation and Benefits
    • INTRODUCTORY MATERIAL
    • Chapter 1 Overview
    • Chapter 2 Basic Principles of Employee Compensation
    • Chapter 3 Standard Items of Compensation
    • Chapter 4 Executive Compensation Plans
    • Chapter 5 Section 132 Fringe Benefits
    • Chapter 6 Employer-provided Transportation
    • Chapter 7 Employee-owned Automobiles
    • Chapter 8 Employee Expense Reimbursement Plans
    • Chapter 9 Employee Travel and Entertainment as Compensation
    • Chapter 10 Per Diem Travel Allowance Plans
    • Chapter 11 Regulatory Issues for Welfare and Fringe Benefit Plans
    • Chapter 12 Cafeteria Plans
    • Chapter 13 Dependent Care Assistance Programs
    • Chapter 14 Educational Assistance Programs
    • Chapter 15 Adoption Assistance Programs
    • Chapter 16 Health Plans
    • Chapter 17 Disability Income Plans
    • Chapter 18 Group Long-term Care Insurance Plans
    • Chapter 19 Group-term Life Insurance Plans
    • Chapter 20 Qualified Retirement Plans
    • INDEX
      • --A--
      • --B--
      • --C--
      • --D--
      • --E--
      • --F--
      • --G--
      • --H--
      • --I--
      • --J--
      • --L--
      • --M--
      • --N--
      • --O--
      • --P--
      • --Q--
      • --R--
      • --S--
      • --T--
      • --U--
      • --V--
      • --W--
  • PPC's Guide to Compensation and Benefits - Substantive Changes and Additions View

DESCRIPTION

Contact Your Account Manager to learn more about our Checkpoint online solutions

PPC's Guide to Compensation and Benefits provides the tools needed to structure optimal compensation and fringe benefit plans. It will help you understand the different types of compensation and benefits that companies are currently offering and their tax implications. The Guide provides clear explanation, analysis, and advice that can be used to quickly evaluate fringe benefit alternatives, design compensation plans that motivate key executives, ensure compliance with IRS rules, and avoid costly mistakes.  

Topics discussed include:

  • The taxation of Section 409A nonqualified deferred compensation plans, incentive stock options, employee stock purchase plans, and nonqualified stock options.
  • The income tax consequences of providing employees with popular fringe benefits such as dependent care, educational assistance, adoption assistance, life insurance, long-term care insurance, health plans (including information on health care reform), and disability income plans.
  • The rules for establishing, operating, amending, and terminating all types of fringe benefit and cafeteria plans.
  • The travel and entertainment expense reimbursement rules, including the proper treatment of company-provided automobiles, computers, and cell phones used for personal purposes.

You also get time-saving checklists, worksheets, charts, client letters, sample plan documents, planning tips and cautions, and practical examples that help clearly illustrate the materials discussed.

Highlights of the Tax Cuts and Jobs Act (TCJA) coverage included in the 2018 edition of PPC's Guide to Compensation and Benefits:

  • Tax Cuts and Jobs Act. The Tax Cuts and Jobs Act (TCJA) made numerous substantial changes to fringe benefits that many employers provide to their employees. This edition of the Guide provides guidance on aspects of the new law that affect compensation, payroll taxes, and fringe benefits.
  • Entertainment Expenses. Under the TCJA, expenses for entertainment, amusement, recreation, or expenses for a facility used in connection with these activities are no longer deductible. However, there are exceptions that allow certain entertainment-type expenses to remain deductible. The current edition has the latest guidance on how entertainment expenses, including employee reimbursements for those expenses, should be handled.
  • Qualified Transportation Benefits. Qualified transportation benefits, and expenses incurred to provide those benefits, are no longer deductible by an employer for income tax purposes. Although the fringe benefit treatment for the employee is not affected, employers need to consider this new income tax treatment to decide if the fringe benefits will continue to be offered. These new rules are explained in the current edition of this Guide.
  • IRC Sec. 83(i). New IRC Sec. 83(i) allows employees of private corporations to defer income on the exercise of stock options or settlement of restricted stock units for up to five years. A new section has been added to the Guide that provides guidance on this new election.
  • QSEHRAs. The IRS issued guidance concerning qualified small employer health reimbursement arrangements (QSEHRAs). Using a QSEHRA, a qualifying small employer can help its employees pay for health insurance coverage in the individual market. This update has a discussion on the new IRS guidance.

Additional substantive changes and additions are listed under the Related Resources tab.

TABLE OF CONTENT

  • Compensation and Benefits
    • INTRODUCTORY MATERIAL
    • Chapter 1 Overview
    • Chapter 2 Basic Principles of Employee Compensation
    • Chapter 3 Standard Items of Compensation
    • Chapter 4 Executive Compensation Plans
    • Chapter 5 Section 132 Fringe Benefits
    • Chapter 6 Employer-provided Transportation
    • Chapter 7 Employee-owned Automobiles
    • Chapter 8 Employee Expense Reimbursement Plans
    • Chapter 9 Employee Travel and Entertainment as Compensation
    • Chapter 10 Per Diem Travel Allowance Plans
    • Chapter 11 Regulatory Issues for Welfare and Fringe Benefit Plans
    • Chapter 12 Cafeteria Plans
    • Chapter 13 Dependent Care Assistance Programs
    • Chapter 14 Educational Assistance Programs
    • Chapter 15 Adoption Assistance Programs
    • Chapter 16 Health Plans
    • Chapter 17 Disability Income Plans
    • Chapter 18 Group Long-term Care Insurance Plans
    • Chapter 19 Group-term Life Insurance Plans
    • Chapter 20 Qualified Retirement Plans
    • INDEX
      • --A--
      • --B--
      • --C--
      • --D--
      • --E--
      • --F--
      • --G--
      • --H--
      • --I--
      • --J--
      • --L--
      • --M--
      • --N--
      • --O--
      • --P--
      • --Q--
      • --R--
      • --S--
      • --T--
      • --U--
      • --V--
      • --W--

RELATED RESOURCES

  • PPC's Guide to Compensation and Benefits - Substantive Changes and Additions View