When the Internal Revenue Service (IRS) determines during an examination that a fringe benefit should have been taxed and the employer accordingly has to pay additional taxes in a later year, how is the subsequent payment...more
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
On January 1, 2016, New York City’s Mass Transit Benefits Law, Local Law 53, went into effect, requiring employers with 20 or more full-time employees working in New York City to offer commuter benefits to those full-time...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
Since the Golden State sometimes can be a bellwether for national trends, employers nationwide may want to keep an eye on what’s occurring in California regarding commuter benefits. Certain employers in the San Francisco Bay...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