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Employee Benefits
Tools and Aids
Guidance Tracker for Employee Benefits
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Guidance Tracker for Employee Benefits
Below is a listing of helpful guidance related to employee benefits taxation.
Guidance
IRS Releases Revenue Procedure 2013-12
on
Employee Plans Compliance Resolution System
- December 31, 2012
IRS Chief Counsel Memo on Medicare Premiums
- July 13, 2012
Small Business Health Care Tax Credit: Frequently Asked Questions from IRS.gov
- 2010
Rules Relating to Preventive Services
- July 19, 2010
Part II: Group Health Plans and Health Insurance Coverage Relating to Status as a Grandfathered Health Plan Under the Patient Protection and Affordable Care Act; Interim Final Rule and Proposed Rule
- 2010
Part III: Patient Protection and Affordable Care Act; Requirements for Group Health Plans and Health Insurance Issuers Under the Patient Protection and Affordable Care Act Relating to Preexisting Condition Exclusions, Lifetime and Annual Limits, Rescissions, and Patient Protections; Final Rule and Proposed Rule
- 2010
Notice 2010-6: Relief and Guidance on Corrections of Certain Failures of a Nonqualified Deferred Compensation Plan to Comply with § 409A(a)
- 2010
Rev. Proc. 2010-39: Examination of returns and claims for refund, credit, or abatement; determination of correct tax liability
- 2010
Notice 2008-113: Relief and Guidance on Corrections of Certain Failures of a Nonqualified Deferred Compensation Plan to Comply with § 409A(a) in Operation
- 2008
Nonqualified Deferred Compensation: Transition to Final Regulations produced by Deloitte
- April 2007
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