The enactment of the Tax Cuts and Jobs Act (TCJA) on December 22, 2017, brought about the most sweeping overhaul of the Internal Revenue Code (IRC) since 1986. Most of the changes took effect on January 1, 2018....more
Employers with 20 or more employees working in the District of Columbia have fewer than 90 days to comply with a new law that requires them to offer commuter benefits to employees by January 1, 2016. Washington, D.C. is one...more
In part one of this two-part series, “On-Premises Fringe Benefits, Part I: Is There Such a Thing as a Free Lunch?,” I discussed the Internal Revenue Code’s provisions on tax-free employer-provided meals in addition to the...more
It is no secret that many Silicon Valley employers serve free gourmet meals to their employees—the Wall Street Journal, Bon Appétit magazine, Time, Forbes, and other media sources have reported on this benefit. In addition,...more
In This Issue:
- Employee Benefits. Recent IRS letter reminds employers about issues associated with offering “free” parking
- State Round-Up. Learn about the latest employment law news in your state
-...more
11/12/2014
/ Dart Cherokee Basin Operating Co. v. Owens ,
Ebola ,
EEOC v Abercrombie ,
Employee Benefits ,
Equal Employment Opportunity Commission (EEOC) ,
Facebook ,
Fringe Benefits ,
Integrity Staffing v Busk ,
IRS ,
Mach Mining v EEOC ,
NLRB ,
OSHA ,
Reporting Requirements ,
SCOTUS ,
Wage and Hour ,
Workplace Bullying ,
Workplace Violence ,
Young v United Parcel Service
A recent Information Letter issued by the Internal Revenue Service (IRS) on the taxation of employer-provided parking, although noncontroversial, serves as a useful reminder that “free” parking for employees may result in...more
On June 26, 2013, the Supreme Court of the United States issued its highly anticipated decision in United States v. Windsor, ruling that Section 3 of the federal Defense of Marriage Act (DOMA) is unconstitutional....more
On January 16 the Internal Revenue Service (IRS) issued guidance on the application of the retroactive increase in excludible transit benefits, as enacted under the American Taxpayer Relief Act of 2012 (ATRA). IRS Notice...more
1/18/2013
/ American Taxpayer Relief Act ,
Employee Benefits ,
FICA Taxes ,
IRS ,
Recordkeeping Requirements ,
Reporting Requirements ,
Retroactive Application ,
Tax Benefits ,
Transit Benefits ,
W-2 ,
Withholding Errors
Well, Congress in the season of giving has provided plan sponsors and participants with multiple beneficial opportunities to start 2013. Congress passed the American Taxpayer Relief Act of 2012 (H.R. 8), also known as the...more