Employer's Handbook: Health Care, Retirement & Fringe Benefit Tax Issues
Overview
The employer-employee relationship strains both sides in uncertain times, and businesses need CPAs, controllers and other advisors to provide understanding of the complex legal, tax and health care issues associated with all aspects of employment. This course provides in-depth coverage of this critical area. It will be updated and supplemented throughout the year to cover breaking developments.
Learning Objectives:
- Identify compliance issues.
- Understand how health care mandates apply to employers and individuals.
- Explain the nondiscrimination rules that apply to employer-sponsored retirement and health care plans.
Major Topics:
- ERISA compliance: employee welfare plans and qualified plans
- Fringe benefit issues: COBRA, Family and Medical Leave Act, and new developments in health care
- Health care plans: HRAs, HSAs and other employer-sponsored plans
- Qualified plan requirements: eligibility, coverage and vesting
