fringe benefit tax

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3.143 documents for fringe benefit tax

- De Minimis Fringe Benefit Rules: Current Guidance and Tax Implications
The de minimis fringe benefit is a popular employer-provided fringe benefit. Treasury Regulations section 1.132-6(e)(1) gives numerous examples of allowable de minimis fringe benefits. Treasury Regulations section 1.132-6(e)(2) also provides examples of fringe benefits to which the de minimis rules do not apply. According to Treasury Regulations section 1.132-6(d)(4), where the benefit is too valuable or is provided too frequently, then the benefit will not qualify as a de minimis fringe benefit. In addition, the frequency with which an employer provides similar benefits to its employees affects whether the benefit constitutes a de minimis fringe benefit. As a general rule, for purposes of IRC section 132, cash provided by an employer to an employee does not constitute a de minimis frin...
- CPA Journal, The
- Vol. 76 Nbr. 4, April 2006
- Drive Your Benefits Further - Before It's Too Late!(fringe benefit tax)
As the end of the FBT year approaches, so does the last chance for significant FBT savings on your salary packaged car. Deloitte Indirect Tax Princi...
- Mondaq Business Briefing
- Nbr. 2007, January 2007
- Commercial activities performance (Circular A-76): Civilian position full fringe benefit cost factor, Federal pay raise assumptions, inflation factors, and tax rates,
- FR, November 01, 2006
- Notices
- Management and Budget Office

- Federal vs. state employee benefit plan and fringe benefit income tax withholding.
Over the past few years, Federal, state and local governments have passed or adopted several legislative changes for employee benefits and fringe bene...
- The Tax Adviser
- Vol. 29 Nbr. 11, November 1998
- Strengthening employers' hands: the ABCs of tax smart fringe benefit program design.
Fringe benefits refers to compensation other than salary given by employers to their employees. The fringe benefits a company offers its employees can go a long way toward enhancing workers' satisfaction. Fringe benefits are perceived to be tax-free, although in reality, they are tax-free only if there is an express provision in the tax code that says so. There are three types of fringe benefits. These are insurance benefits, deferred compensation plans and incidental benefits. Companies can minimize their tax liabilities by adopting a combination of fringe benefits.
- The National Public Accountant
- Vol. 37 Nbr. 10, October 1992
- Expert Sees No 'Radical' Reform of 401(K) System
Dramatic overhaul of the 401(k) regime by lawmakers is unlikely in the near future, but there's plenty of room for improvement to the employer-sponsored retirement system. Employers that sponsor 401(k) plans ought to do more to help participants realistically prepare for retirement, and special attention is needed to close gaps between minority employees and white employees, speakers said. The tax-advantaged accounts are a way for employers to offer a retirement fringe benefit without the liabilities of defined-benefit pensions. But the drastic stock market drop of 2008 has raised pointed questions about 401(k)s. A pressing concern is low retirement savings by African-American and Hispanic employees, said Mellody Hobson, president of investment firm Ariel Investments.
- Workforce Management
- November 30, 2009
- Wipro Limited Crosses $5 Billion in Revenues; Delivers Industry Leading Growth in IT Services.
..., related cross currency swap and India fringe benefit tax) was Rs. 37.66 billion ($740 million1)...
- Business Wire
- April 22, 2009
- WNS Announces Second Quarter Fiscal 2011 Earnings.
... based compensation expense and related fringe benefit tax*, as a percentage of revenue less repa...
- Business Wire
- October 27, 2010
- Federal Tax Update
The Emergency Economic Stabilization Act of 2008 made several significant changes to the US tax structure. The Act increased slightly the alternative minimum tax exemptions for 2008 to $46,200 for single individuals and $69,950 for married couples (one-half on a separate return) but left the phase-out thresholds unchanged. In addition, the Act extended the exception to discharge from indebtedness income on most acquisition debt related to a principal residence through 2012. In the University of Chicago Hospitals v. United States case, the Seventh Circuit Court of Appeals affirmed an Illinois Federal District Court decision, in accord with the Eleventh Circuit Court of Appeals, that medical residents may qualify for the student exception from social security tax. In Chief Counsel Advice...

..." as a qualified transportation fringe benefit for post-2008 tax years by permitting reim...
- Attorney - CPA (Online), The
- Vol. 43 Nbr. 4, December 2008
- Wipro Records 25% Growth in Total Revenue.
..., related cross currency swap and India fringe benefit tax) was Rs. 9.7 billion ($200 million1), ...
- Business Wire
- January 21, 2009