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TOC for GCB

INTRODUCTORY MATERIAL

ABOUT THE AUTHORS . . .

LIST OF SUBSTANTIVE CHANGES AND ADDITIONS

CHAPTER 1: OVERVIEW

100 INTRODUCTION

What This Guide Is About

Who Should Use This Guide

Scope of This Guide

101 HOW TO USE THIS GUIDE

Organization of the Guide

102 EXECUTIVE COMPENSATION AND FRINGE BENEFIT COMPLIANCE INITIATIVE

Offshore Deferred Compensation Arrangements

Transfers of Compensatory Options to Related Parties

Renewed IRS Focus on Fringe Benefits

Diagnostic Approach

Marketing Executive Compensation Planning Services to Clients

APPENDIX 1A: Sample Client Letter on the IRS's Executive Compensation Initiative

APPENDIX 1B: Sample Client Letters on Company Transportation and Corporate Travel Benefits

APPENDIX 1B-1: Sample Letter on Business versus Personal Use Commuting

APPENDIX 1B-2: Sample Letter on Avoiding Bogus Car Valuations That Could Preclude Use of Special Valuation Rules

APPENDIX 1B-3: Sample Letter on Mixing Business and Pleasure on out-of-town Trips

APPENDIX 1C: Diagnostic Checklists--The IRS's Executive Compensation Initiative

APPENDIX 1C-1: Standard Items of Compensation

APPENDIX 1C-2: Executive Compensation Plans

APPENDIX 1C-3: Section 132 Fringe Benefits

APPENDIX 1C-4: Employer-provided Transportation

APPENDIX 1C-5: Expense Reimbursements

APPENDIX 1C-6: Employee Travel and Entertainment

APPENDIX 1C-7: IRS Examination Techniques for Executive Compensation Issues

APPENDIX 1D: Sample Client Letter on the Need for Executive Compensation Planning Services

APPENDIX 1E: Sample Client Engagement Letter

APPENDIX 1F: Citations of Sources Used in This Chapter

CHAPTER 2: BASIC PRINCIPLES OF EMPLOYEE COMPENSATION

200 INTRODUCTION

201 OVERVIEW OF EMPLOYEE COMPENSATION

Taxable Wage Limit

Current versus Deferred Compensation

Constructive Payment/Receipt

202 VALUING TAXABLE NONCASH COMPENSATION

Establishing Fair Value

Valuation Methods

Mandatory Valuation Methods.

Optional Special Valuation Methods.

General Valuation Method.

203 EMPLOYER'S DEDUCTION FOR NONCASH COMPENSATION

Limitation of Employer Deduction for Certain Entertainment Expenses

204 OTHER COMPENSATION DEDUCTION RULES

Accrued Vacation Pay and Bonuses

Promissory Note and Bonus Agreement

Accrued Compensation Owed to Shareholder-employees

C Corporation.

S Corporation.

Personal Service Corporation.

Payroll Taxes Imposed on Accrued Compensation

205 UNDERSTANDING WHAT QUALIFIES AS EXEMPT COMPENSATION

Federal Income Tax (FIT) and Federal Income Tax Withholding (FITW)

Social Security and Medicare (FICA) Tax

Federal Unemployment Tax (FUTA)

Using a Statute-by-statute Approach

206 UNDERSTANDING SPECIAL CLASSES OF EMPLOYMENT THAT ARE EXEMPT

207 APPLYING THE "ONE-HALF" RULE FOR MIXED EMPLOYMENT

208 FAMILY EMPLOYMENT WITHIN A FAMILY-OWNED BUSINESS

Form of Business Affects Family Employment Rules

Employer Is a Sole Proprietorship.

Employer Is a Family Corporation.

Employer Is a Family Partnership.

209 CASUAL LABOR UNDER THE COVERED EMPLOYMENT RULES

Withholding and Payroll Tax Thresholds for Casual Labor

Guidelines for Applying the Casual Labor Rules

210 HOUSEHOLD SERVICES UNDER THE COVERED EMPLOYMENT RULES

Services Qualifying as Household Employment

Withholding and Payroll Tax Thresholds for Domestic Services

Special Rules for Domestic Services Performed by Family Members or Relatives

FICA Exemption for Employees under Age 18

Special Rules for Household Service in a College Club or Fraternity or Sorority House

Reporting Household Taxes

Filing Household Employment Taxes on Other Forms.

APPENDIX 2A: Quick Reference Tax Data Sheet for Payroll Taxes

APPENDIX 2B: Internal Revenue Code References for Common Items of Exempt Compensation

APPENDIX 2C: Compensation Taxation and Reporting Rules

APPENDIX 2D: Internal Revenue Code Reference Table: Special Classes of Exempt Employment

APPENDIX 2E: Treatment of Different Classes of Employment

APPENDIX 2F: Covered and Exempt Employment in a Family-owned Business

APPENDIX 2G: Citations of Sources Used in This Chapter

CHAPTER 3: STANDARD ITEMS OF COMPENSATION

300 INTRODUCTION

301 SALARY OR COMMISSION ADVANCES AS WAGES OR LOANS

302 SPECIAL RULES FOR COMMISSIONS PAID TO SALESPERSONS

Taxation of Commissions--General Rule

Employee versus Independent Contractor

Renewal Commissions

Extended Termination Payments Made to Retiring Insurance Agents

FUTA Exemption for Commission-only Insurance Salespersons

303 COMPENSATION PAID TO CORPORATE OFFICERS

What Factors Constitute Reasonableness?

Multi-factor Test.

Independent Investor Test.

Does the Independent Investor Standard Invalidate the Multi-factor Test?

Techniques for Defending against Unreasonableness

Excessive Repayment Agreements

Deductibility of Compensation Is Also Based on Compensatory Intent

Reasonable Compensation in Professional Service Firms

Unreasonably Low Compensation for S Corporation Shareholder/Employees

Payroll Taxes on Compensation Paid to Officers versus Directors

The $1 Million Deduction Limitation on Compensation to Certain Employees

Compensation Defined.

Exceptions to the $1 Million Cap on Compensation.

Special Rule for Employers Participating in the Troubled Assets Relief Program (TARP).

Elective Dividend by S Corporation to Remove Old C Corporation AE&P

Royalty versus Compensation

304 GROSSING UP WAGES WHEN EMPLOYER PAYS EMPLOYEE TAXES

A Formula Approach to Grossing Up Wages

305 PAYMENTS MADE AFTER AN EMPLOYEE'S DEATH

Accrued Compensation on Behalf of the Deceased Employee

Death Benefit Payments

Effect on the Employer.

Income Tax Treatment to the Employee.

Estate Tax Treatment.

Tax Treatment to the Beneficiary.

Employment Tax Treatment.

Income Tax Withholding.

Reporting Requirements.

Are Death Benefit Plans Subject to ERISA?

Are Death Benefit Plans Subject to Nondiscrimination Requirements?

Including Death Benefit Plans in a Cafeteria Plan

COBRA, HIPAA Portability, and Family Medical Leave Act (FMLA) Requirements

306 BACK PAY AND DAMAGE AWARDS

Federal Income Tax (FIT) Treatment of Back Pay

Employment Taxation of Back Pay

Income Tax Withholding.

Social Security and Medicare Taxes (FICA).

Audit Techniques Guide.

Federal Income Tax (FIT) Treatment of Damage Awards

Employment Taxation of Damage Awards

Allocating Awards for Out-of-court Settlements

307 EMPLOYEE AWARDS AND PRIZES

Giving Awards and Prizes to Employees

Tax Treatment of Employee Awards and Prizes

Employer's Tax Treatment.

Employee's Tax Treatment.

What Is an Employee Achievement Award?

Amount of Exclusion for Employee Achievement Awards.

Employees Eligible for Exclusion.

Payroll Tax Implications.

Are Prizes and Awards Subject to Nondiscrimination Rules?

Are Awards and Prizes Subject to ERISA?

308 GIFTS TO EMPLOYEES AND INDEPENDENT CONTRACTORS

309 LOANS WITH BELOW-MARKET INTEREST RATES

Loans Affected by the Below-market Rules

Compensation-related Loans

310 COMPENSATION AND BENEFITS PAID TO EMPLOYEES ON MILITARY LEAVE

Tax Treatment of Military Leave Pay

Is Military Leave Pay Subject to Nondiscrimination Rules?

Are Military Leave Pay Policies Subject to ERISA?

How Does USERRA Affect Employee Benefit Plans?

Reemployment Protection.

Employee Benefits Protection.

Retirement Plan Coverage.

Health Plan Coverage.

Notice to Employees.

Dependent Care Assistance Exclusion.

Exclusion for Military Death Gratuities

APPENDIX 3A: Treatment of Selected Cash Compensation Items

APPENDIX 3B: Items of Nonpayroll Compensation

APPENDIX 3C: Deductibility of Shareholder/Employee Compensation

APPENDIX 3D: Computing Grossed-up Wages

APPENDIX 3E: Computing Grossed-up Wages on Supplemental Wages Exceeding $1 Million

APPENDIX 3F: Calculating Excludable and Taxable Employee Achievement Awards

APPENDIX 3G: Sample Qualified Employee Achievement Award Plan

APPENDIX 3H: Citations of Sources Used in This Chapter

CHAPTER 4: EXECUTIVE COMPENSATION PLANS

400 INTRODUCTION

401 OVERVIEW OF NONQUALIFIED DEFERRED COMPENSATION PLANS

Types of Nonqualified Deferred Compensation Plans

Deferred Compensation Using Foreign Plans.

Employee Leasing Companies.

Funding Nonqualified Deferred Compensation

Nonqualified Plan Reporting Requirements

402 INCOME TAXATION OF NONQUALIFIED DEFERRED COMPENSATION PLANS

Employer's Deduction

How the Executive Is Taxed on Nonqualified Deferred Compensation

Constructive Receipt in an Unsecured Promise Plan.

Economic Benefit Doctrine When Using Irrevocable Trusts.

Rabbi Trust.

Secular Trust.

Forfeiture Risk Ensures Deferral.

Employees' Trusts.

Insurance Contracts.

Section 409A Requirements for NQDC Plans

Plans Subject to IRC Sec. 409A.

Plans Not Subject to IRC Sec. 409A.

Foreign Plans.

Meeting the Section 409A Requirements.

Substantial Risk of Forfeiture.

Effective Dates and Transition Relief.

Amounts Includable in Income under IRC Sec. 409A

Calculation of Amounts Includable in Income.

Withholding and Reporting Requirements.

Section 457A Requirements for Foreign NQDC Plans

403 PAYROLL TAXATION OF NONQUALIFIED DEFERRED COMPENSATION PLANS

Federal Income Tax Withholding (FITW)

Supplemental Wages.

FICA and FUTA Taxation

Which Plans Are Covered by the Special Timing Rule?

Amounts Subject to FICA Taxes.

Reporting FICA Deferrals and Payments on Form W-2

Tax Consequences of NQDC Transferred Incident to Divorce

404 UNDERSTANDING EQUITY-ORIENTED COMPENSATION PLANS

Does ERISA Apply?

Using a Formula to Establish Stock Value

405 INCENTIVE STOCK OPTIONS

Tax Consequences to Participant and Corporation

Income Tax Consequences of Disqualifying Dispositions of Stock

Employer Information Reporting Requirements

Comparing the Tax Benefits of ISOs and NQSOs

406 EMPLOYEE STOCK PURCHASE PLANS

Employment Taxation of ESPP Options

Income Tax Consequences upon Qualifying Dispositions

Income Tax Consequences upon Disqualifying Dispositions

Employer Information Reporting Requirements

407 HANDLING NONQUALIFIED STOCK OPTIONS

IRS Focuses on Transfers of Compensatory Options to Related Parties

Other Promotions to Beware of

Four-step Analysis for Determining the Tax Treatment of NQSOs

Step 1: Consider the Tax Impact at the Grant Date.

Step 2: Tax Substantially Vested Stock at the Exercise Date.

Step 3: Defer Tax on Restricted Stock until Substantially Vested.

Step 4: Consider a Section 83(b) Election to Accelerate Income on Restricted Stock.

Tax Consequences of NQSOs Transferred Incident to Divorce

408 RESTRICTED STOCK PLANS

Section 409A Requirements

409 CONSIDERING EQUITY-ORIENTED PLANS PAID IN CASH

Types of Cash Payment Equity Plans

Stock Appreciation Rights (SARs).

Phantom Stock Plan.

Tax Treatment of Cash Payment Equity Plans

APPENDIX 4A: Key Features of Qualified and Nonqualified Plans

APPENDIX 4B: Tax Comparison of Funding Options for Nonqualified Deferred Compensation Plans

APPENDIX 4C: When Nonqualified Deferred Compensation Is Subject to the Special Timing Rule

APPENDIX 4D: Summary of Equity-oriented Compensation Arrangements

APPENDIX 4E: Top Hat Plan Statement

APPENDIX 4F: Determining Whether IRC Sec. 409A Applies to an NQDC Plan

APPENDIX 4G: Appropriate Treatment of NQDC Plans after the Enactment of IRC Sec. 409A

APPENDIX 4H: Citations of Sources Used in This Chapter

CHAPTER 5: SECTION 132 FRINGE BENEFITS

500 INTRODUCTION

501 WHAT IS A FRINGE BENEFIT?

502 CHRONOLOGY OF FRINGE BENEFIT RULES

503 VALUING TAXABLE NONCASH FRINGE BENEFITS

General Valuation Rule

Using a Special Valuation Rule to Establish FMV

504 HOW TO ELECT A SPECIAL VALUATION RULE

Employee's Selection of a Valuation Rule

505 WHEN TAXABLE NONCASH FRINGE BENEFITS ARE DEEMED PAID AS COMPENSATION

506 SPECIAL ACCOUNTING RULE FOR TAXABLE NONCASH FRINGE BENEFITS PROVIDED AT YEAR-END

How to Elect

507 EMPLOYER DEDUCTION FOR NONCASH FRINGE BENEFITS

Employer's Deduction for Entertainment Flights on Company Aircraft

508 DISCOUNTED PROPERTY OR SERVICES AS TAXABLE FRINGE BENEFITS

Qualified Employee Discounts on Property or Services

Discounts on Products

Product Price.

Gross Profit Percentage.

Discounts on Services

Nondiscrimination and Line of Business Limitations on Discounts

No-additional-cost Service

Nondiscrimination and Line of Business Limitations on No-additional-cost Services

509 APPLYING THE WORKING CONDITION FRINGE RULE

Hypothetical Payment for Business

Adequate Substantiation

Section 274(d) Expenses.

Other Employee Expenses.

Relationship to the Employer's Business

Outplacement Services as a Working Condition Fringe Benefit

Job-related Educational Assistance as a Working Condition Fringe Benefit

Qualifying Job-related Educational Costs.

Job-related Educational Assistance versus Qualified EAP.

Nondeductible Club Dues and Spousal Travel as Working Condition Fringe Benefits

Employer-provided Computers and Cell Phones as Working Condition Fringe Benefits

Computers Maintained Exclusively on Company Premises.

Computers Not Maintained Exclusively on Company Premises and Cell Phones.

Valuing Personal Use.

510 CASH REIMBURSEMENTS AS A WORKING CONDITION FRINGE

Working Condition Fringe versus Accountable Plan Rules

511 DE MINIMIS FRINGE BENEFITS

Cash or Gift Certificates as De Minimis Fringe Benefits

Nondiscrimination Rules Do Not Apply

Examples of De Minimis Fringe Benefits

Treatment of Employer's Meal Money Allowance

De Minimis Status of Employer-operated Eating Facilities

How to Value Taxable Meals Taken at an Employer-operated Eating Facility

512 EXCLUSION FOR QUALIFIED MOVING EXPENSE REIMBURSEMENTS

Split Reporting of Moving Expense Reimbursements

Reporting Moving Expense Reimbursements to Employees

Purchase of Employee's Home by Employer or Relocation Service

Allowing Employees to Temporarily Stay in Company-owned Apartments

513 GUIDANCE ON QUALIFIED TRANSPORTATION FRINGES

Valuing Transportation Benefits

Providing Benefits under a Reimbursement Arrangement

Whether Vouchers Are Readily Available.

Substantiation Requirements.

Debit or Credit Cards Used to Provide Transportation Benefits.

Benefit Limitations

Advance Transit Passes.

Employment Tax Treatment

Pre-tax Deductions for Qualified Transportation Fringe Benefits

Election Requirements

Carryover of Unused Salary Reduction.

Which Employees Qualify to Receive Qualified Transportation Fringe Benefits?

514 MEETING THE NONDISCRIMINATION REQUIREMENTS

Definition of Highly Compensated Employee

Tax Consequences of Discriminatory Benefits

515 APPLYING THE LINE OF BUSINESS LIMITATION

Defining a Line of Business

516 FREQUENT FLIER MILES AS A TAXABLE FRINGE BENEFIT

517 ON-PREMISES ATHLETIC FACILITY

518 EMPLOYER-PROVIDED RETIREMENT ADVICE

APPENDIX 5A: Summary of Fringe Benefits Exclusion Provisions

APPENDIX 5B: Employee Definitions for Section 132 Fringe Benefit Purposes

APPENDIX 5C: Determining Whether the Employer Can Elect a Special Valuation Rule

APPENDIX 5D: Required Notices Involving Auto Usage

APPENDIX 5E: Calculating Qualified Employee Discounts

APPENDIX 5F: Flowchart for Determining Whether Job-related Education Qualifies As a Working Condition Fringe Benefit

APPENDIX 5G: Auto Standard Mileage Allowances

APPENDIX 5H: Distance and Location Requirements for Moving Expenses

APPENDIX 5I: Limits on Excludable Transportation-related Fringe Benefits

APPENDIX 5J: Citations of Sources Used in This Chapter

CHAPTER 6: EMPLOYER-PROVIDED TRANSPORTATION

600 INTRODUCTION

601 PERSONAL USE OF EMPLOYER-PROVIDED AUTOMOBILES

Option 1--Maintaining Adequate Records or Other Sufficient Corroborating Evidence

Option 2--Adopting a Safe Harbor Method of Substantiation

Total Value Inclusion.

Option 3--Meeting the Exception for a Qualified Nonpersonal Use Vehicle

When Commuting to Temporary Work Locations Is Business Use

Employee with No Established Work Location.

Employee with an Established Work Location.

When the Employee's Residence Is the Principal Place of Business.

602 VALUING PERSONAL USE OF EMPLOYER-PROVIDED AUTOMOBILES

General Valuation Rule

Employer-provided Security

Using the Special Valuation Rules

Election, Notification, and Use of an Automobile Special Valuation Rule.

Consistency Requirement.

Shared Vehicle Usage

Employee Uses Several Company Automobiles during the Year

603 USING THE AUTOMOBILE LEASE VALUATION RULE

Four-step Approach

604 VEHICLE CENTS-PER-MILE VALUATION RULE

Who Can Use the Cents-per-mile Valuation Rule?

Limitations on the Use of the Vehicle Cents-per-mile Valuation Rule

Services Included in, or Excluded from, the Cents-per-mile Rate

Maintenance and Insurance Included.

Treatment of Other Services.

Fuel Provided by the Employer.

Consistency Rules

605 COMMUTING VALUATION RULE

Employees Required to Commute in Employer-provided Vehicles

Chauffeur-driven Vehicles.

Control Employee Defined.

Commuting Use Because of Unsafe Conditions

Conditions for Use.

Qualified Employee Defined.

606 QUALIFIED AUTOMOBILE DEMONSTRATION USE RULE

Full-time Automobile Salesperson Defined

Full and Partial Exclusion Methods for Full-time Salespersons

Full Exclusion Method.

Partial Exclusion Method.

When Neither the Full nor Partial Exclusion Method Applies

607 EMPLOYER-PROVIDED AIRCRAFT USED FOR PERSONAL FLIGHT

Substantiating Business Use by Maintaining Adequate Records

Personal Use Determined Separately for Each Flight

Passenger-by-passenger Determination of Business versus Personal Flights

Standards for Determining Business and Personal Flights

608 VALUING PERSONAL USE OF EMPLOYER-PROVIDED AIRCRAFT UNDER THE GENERAL VALUATION RULE

Piloted Aircraft

Nonpiloted Aircraft

609 VALUING PERSONAL USE OF EMPLOYER-PROVIDED AIRCRAFT UNDER THE NONCOMMERCIAL FLIGHT VALUATION RULE

General Rules for Defining a Business or Personal Flight

Business and Personal Flights within the Same Trip

Domestic Trip Primarily for Business.

Primarily Personal Domestic Trip.

Special Seating Capacity Rule Minimizes Personal Flights

Calculating Personal Use Value under the Noncommercial Flight Valuation Rule

Employer-provided Security.

Limitation of Employer Deduction for Entertainment Flights on Company-owned Aircraft

Specified Individuals.

Calculating the Disallowed Entertainment Amount.

APPENDIX 6A: Substantiating Business Use of Company Autos

APPENDIX 6B: Employee's Auto Usage Statement

APPENDIX 6C: Written Policy Prohibiting All Personal Use of Company Autos

APPENDIX 6D: Written Policy Prohibiting All Personal Use except Commuting

APPENDIX 6E: Reporting for Employer-provided Autos

APPENDIX 6F: Notification to Treat Auto as Having 100% Personal Use

APPENDIX 6G: Requirements for a Qualified Nonpersonal Use Vehicle

APPENDIX 6H: When Employee Commuting to Work Locations Is Business or Personal Use

APPENDIX 6I: Required Notice Involving Election Not to Withhold Federal Income Tax

APPENDIX 6J: Notification of Calculation of Personal Use Value of Company Auto

APPENDIX 6K: Valuing Personal Use of Company Autos

APPENDIX 6L: Valuing Personal Use of Employer-provided Business Auto

APPENDIX 6M: Application of the Automobile Lease Valuation Rule

APPENDIX 6N: Annual Lease Value Table for Employer-provided Autos

APPENDIX 6O: Fringe Benefit Compensation Value for Employer-provided Auto

APPENDIX 6P: Standard Mileage Rate and FMV Ceiling--Vehicle Cents-per-mile Valuation Rule

APPENDIX 6Q: Compensation Limits for Definitions of Highly Compensated and Control Employees

APPENDIX 6R: Sample Qualified Written Policy for Full or Partial Exclusion

APPENDIX 6S: Valuing Personal Use of Employer-provided Aircraft

APPENDIX 6T: Standard Industry Fare Level (SIFL) Rates

APPENDIX 6U: Sample Mileage Record for Employee Business Auto Use

APPENDIX 6V: Citations of Sources Used in This Chapter

CHAPTER 7: EMPLOYEE-OWNED AUTOMOBILES

700 INTRODUCTION

701 REIMBURSEMENTS FOR ACTUAL EXPENSES

702 WHAT IS AN AUTOMOBILE MILEAGE ALLOWANCE?

Mileage Allowance under a Flat Rate or Stated Schedule

Mileage Allowance Must Comply with "Modified" Accountable Plan Rules

703 SELECTING A "DEEMED SUBSTANTIATION" METHOD UNDER A MILEAGE ALLOWANCE PLAN

Business Standard Mileage Rate as a Deemed Substantiation Method

Fixed and Variable Rate (FAVR) Allowance as a Deemed Substantiation Method

Employee FAVR Reporting Requirements

Employer FAVR Recordkeeping and Reporting Requirements

704 TAX TREATMENT OF MILEAGE ALLOWANCES

Reimbursement Not Exceeding the Business Standard Mileage Rate

Withholding and Reporting on Mileage Allowances Exceeding the Business Standard Mileage Rate

Reimbursement Exceeds the Business Standard Mileage Rate.

Mileage Advance Exceeds the Business Standard Mileage Rate.

Mileage Advance Related to Miles Not Substantiated

Failure to Substantiate Business Miles within a Reasonable Period.

Mileage Allowance Advance or Reimbursement under a Nonaccountable Plan

705 SAFE HARBOR METHODS FOR MEETING THE REASONABLE PERIOD REQUIREMENTS

Methods of Establishing a Reasonable Period

Fixed Date Safe Harbor Method.

Periodic Statement Safe Harbor Method.

APPENDIX 7A: Accountable Plan Rules for Auto Expense Reimbursements

APPENDIX 7B: Citations of Sources Used in This Chapter

CHAPTER 8: EMPLOYEE EXPENSE REIMBURSEMENT PLANS

800 INTRODUCTION

801 OVERVIEW OF EMPLOYEE EXPENSE REIMBURSEMENT RULES

802 MEETING THE ACCOUNTABLE PLAN REQUIREMENTS

Business Connection

Deductible Business Expenses.

Nondeductible (Bona Fide) Business Expenses.

Nonbusiness Expenses.

Adequate Substantiation

Electronic Documentation.

Return of Excess Advances

Abusive Expense Reimbursement Plans

803 TAX TREATMENT OF EMPLOYEE EXPENSE REIMBURSEMENTS

Payments under an Accountable Plan

Payments under a Nonaccountable Plan

Limitation of Employer Deduction for Certain Entertainment Expenses

804 HOW THE "AUTOMATIC" PLAN-SPLITTING PROVISIONS OPERATE WITHIN AN OVERALL ACCOUNTABLE PLAN

Failure to Return Excess Advances or Substantiate Expenses

Return of Unsubstantiated Advances after a Reasonable Period

Repayment in the Year of Receipt.

Repayment after the Year of Receipt.

Employee's Treatment of Repayments.

Nondeductible Business Expense Reimbursements

Reimbursements of Employee Commuting Expenses

Deductible Commuting Expenses.

Personal Commuting Expenses.

Reimbursement of Telecommuter Costs

Administration of the Accountable Plan

805 MAINTAINING SPLIT PLANS FOR AN EMPLOYEE

Adopting Split Plans to Pay Nonbusiness Expenses

How to Set Up Separate Accountable and Nonaccountable Plans for an Employee

806 DISGUISED SALARY OR SALARY REDUCTION ARRANGEMENT CREATES A NONACCOUNTABLE PLAN

Salary Reduction Arrangements

Salary Reduction/Expense Reimbursement Arrangement with Forfeiture Clause

Equipment Rental Payments

Rental Payments outside the Employment Relationship.

Rental Payments in an Employment Relationship.

Tool Reimbursements

Courier Employee-drivers' Expense Reimbursements

807 SAFE HARBOR METHODS OF MEETING THE REASONABLE PERIOD REQUIREMENTS

Methods for Establishing a Reasonable Period

"Fixed Date Method" Safe Harbor.

"Periodic Statement Method" Safe Harbor.

808 HOW EMPLOYEES REPORT REIMBURSED AND UNREIMBURSED BUSINESS EXPENSES

General Guidelines for Employee Reporting

Employee Does Not Seek Reimbursement

Employer Erroneously Treats Reimbursements as Made under a Nonaccountable Plan

809 HANDLING EXPENSE REIMBURSEMENTS OF INDEPENDENT CONTRACTORS AND LEASED EMPLOYEES

Independent Contractors

Leased Employees

APPENDIX 8A: Seven Key Tasks for Establishing an Employee Expense Reimbursement Plan

APPENDIX 8B: Establishing an Employee Expense Reimbursement Plan

APPENDIX 8C: Elements to Substantiate Travel and Entertainment Expenses for Section 274(d)

APPENDIX 8D: Withholding and Reporting Employee Expense Reimbursements

APPENDIX 8E: Expense Reimbursement Policy for Accountable Plans

APPENDIX 8F: Quarterly Statement for Use under Periodic Statement Safe Harbor Method

APPENDIX 8G: How an Employee Should Treat Employer Reimbursements or Allowances

APPENDIX 8H: Citations of Sources Used in This Chapter

CHAPTER 9: EMPLOYEE TRAVEL AND ENTERTAINMENT AS COMPENSATION

900 INTRODUCTION

901 HOW THE ACCOUNTABLE PLAN RULES CREATE EMPLOYEE COMPENSATION

902 50% LIMITATION ON MEAL AND ENTERTAINMENT DEDUCTIONS

Disallowance Depends on Type of Reimbursement Plan

Reimbursements for Meals in Employer-owned Restaurants

Employer Treatment of Amounts Excluded from Employee Income

Reimbursements to Independent Contractors

Reimbursements to Leased Employees

903 EMPLOYEE'S LACK OF TRAVEL STATUS MAY CREATE COMPENSATION

Failure to Travel Away from Home Overnight Creates Compensation

Lack of a Tax Home Creates Compensation for Travel Expenses

Temporary versus Indefinite Work Assignments

Weekend Return Visits from Temporary Work Location

Taking Advantage of "Excursion" Airfare Is Tax Free

904 TAX CONSEQUENCES OF COMBINED BUSINESS AND PERSONAL TRAVEL

Domestic Business Travel Mixed with Nonbusiness Activities

Foreign Travel May Be Subject to Special Allocation Rules

Attending Conventions outside North America

Conventions on Cruise Ships.

905 ENTERTAINMENT (INCLUDING MEALS) AS COMPENSATION

Location or Setting Determines Primary Purpose for Entertainment Costs

How to Keep "Goodwill" Entertainment from Becoming Compensation

How to Treat a Spouse's Entertainment Costs

Frequent Employee Business Lunches May Become Compensation

906 HANDLING NONDEDUCTIBLE CLUB DUES AND SPOUSAL TRAVEL COSTS

Club Dues

Employer Payment of Nondeductible Club Dues.

Spousal Travel

Employer's Direct Payment versus Expense Reimbursement

907 WITHHOLDING AND PAYMENT OF EMPLOYMENT TAXES ON TRAVEL AND ENTERTAINMENT TREATED AS COMPENSATION

908 SUBSTANTIATING TRAVEL AND ENTERTAINMENT EXPENSES

909 MEALS OR LODGING EXCLUDED UNDER IRC SEC. 119

Business Premises Requirement

910 DETERMINING IF MEALS ARE FURNISHED FOR THE EMPLOYER'S CONVENIENCE

Meal Furnished with a Charge

Substantial Noncompensatory Business Reason

"More Than Half" Requirement.

Interaction between IRC Secs. 119 and 132(e)

Employer's Deduction for Section 119 Meals

Meals Treated as Employee Compensation.

Meals Treated as De Minimis Fringe Benefits.

911 DETERMINING WHETHER LODGING IS FURNISHED FOR THE CONVENIENCE OF THE EMPLOYER AND REQUIRED AS A CONDITION OF EMPLOYMENT

Lodging Furnished with a Mandatory Charge

Lodging Furnished for the Convenience of the Employer

Lodging Required as a Condition of Employment

Two-step Approach to Testing Employer-furnished Lodging

912 SURVEY OF MEAL AND LODGING EXCLUSIONS IN THE INTERNAL REVENUE CODE

APPENDIX 9A: Deductible Travel Expenses

APPENDIX 9B: When Meal and Entertainment Expenses Are Deductible

APPENDIX 9C: When the 50% Limit Applies to Meal and Entertainment Expenses

APPENDIX 9D: Determining Whether an Employee's Foreign Travel Has a Business Connection

APPENDIX 9E: Reporting Section 119 Meals and Lodging

APPENDIX 9F: Citations of Sources Used in This Chapter

CHAPTER 10: PER DIEM TRAVEL ALLOWANCE PLANS

1000 INTRODUCTION

1001 WHAT IS A PER DIEM TRAVEL ALLOWANCE?

Per Diem Allowance under a Flat Rate or Stated Schedule

Identifying Expenses for Which a Per Diem Allowance Can Be Paid

1002 PER DIEM ALLOWANCE MUST COMPLY WITH "MODIFIED" ACCOUNTABLE PLAN RULES

Business Connection

Adequate Substantiation

Return of Advances

1003 SELECTING A "DEEMED SUBSTANTIATION" METHOD

Special Rules for Transportation Industry

Special Rates.

Periodic Rule.

Transportation Industry Defined.

How to Apply the Deemed Substantiation Methods

Per Diem Substantiation Method

High/Low Substantiation Method

Meals-only Substantiation Method

Deemed Substantiation Methods for OCONUS Travel

1004 SPECIAL RULES FOR APPLYING THE DEEMED SUBSTANTIATION METHODS

Prorating the M&IE Component of the Federal Rate for Part-day Travel

Federal Rate Need Not Be Reduced for Meals Provided in Kind

Related Employees May Not Use the Per Diem Allowance or High/Low Substantiation Methods

1005 TAX TREATMENT OF PER DIEM ALLOWANCES

Per Diem Allowances Paid under an Accountable Plan

Per Diem Allowance Not Exceeding the Federal Rate.

Per Diem Allowance Exceeds the Federal Rate.

Failure to Substantiate Expenses within a Reasonable Period.

Advance Relating to Days of Travel Not Substantiated.

Per Diem Allowance Paid under a Nonaccountable Plan

No Double Reimbursement of Employee's Travel Expenses

Application of the 50% Disallowance Rule for Meal Expenses

Per Diem Allowance for Independent Contractors.

Per Diem Allowances for Leased Employees.

Per Diem Allowance Equals Federal Rate.

Per Diem Allowance Less Than the Federal Rate.

M&IE Only.

1006 DEDUCTING PER DIEM ALLOWANCES ON AN EMPLOYEE'S PERSONAL TAX RETURN

APPENDIX 10A: Establishing a Per Diem Travel Allowance Plan

APPENDIX 10B: Application of 50% Limit to Employer's Per Diem Travel Allowance

APPENDIX 10C: Federal Per Diem Rates for CONUS for Travel on or after October 1, 2008

APPENDIX 10D: High/Low Substantiation Method Rates for Per Diems Paid Beginning October 1, 2008

APPENDIX 10E: Withholding and Reporting Per Diem Allowances

APPENDIX 10F: Citations of Sources Used in This Chapter

CHAPTER 11: REGULATORY ISSUES FOR WELFARE AND FRINGE BENEFIT PLANS

1100 INTRODUCTION

1101 WHAT IS A WELFARE BENEFIT PLAN?

Practices and Plans That Are Not Welfare Benefit Plans

Payroll Practice Exception.

Other Exceptions.

Group Insurance Programs.

Health Savings Accounts.

Welfare Benefit Plans versus Fringe Benefit Plans

1102 WHEN IS A WELFARE BENEFIT PLAN SUBJECT TO ERISA?

Plans Exempt from ERISA Coverage

Top-hat Welfare Benefit Plans.

1103 WHAT ARE THE CONSEQUENCES OF BEING SUBJECT TO ERISA?

1104 WRITTEN PLAN REQUIREMENT

What Happens If There Is No Plan Document?

Non-ERISA Plans

1105 TRUST REQUIREMENT

Unfunded Self-insured Plans

Insurance Contracts

Plans to Which Employees Contribute

General Rule.

Exceptions to the General Rule.

Self-insured Plans.

1106 COMPLYING WITH FIDUCIARY REQUIREMENTS

Who Is a Fiduciary?

Fiduciary Status Based on the Functional Definition.

Persons Performing Administrative Functions for the Plan.

Plan Administrators.

Plan Sponsors.

Plan Trustees.

Accountants, Attorneys, and Other Professionals.

Investment Advisers, Money Managers, and Broker-dealers.

Qualified Investment Managers.

Insurance Companies and Agents.

Third-party Administrators (TPAs).

Directors, Officers, and Employees.

What Are the Duties of a Fiduciary?

1107 UNDERSTANDING FIDUCIARY LIABILITY

Liability for Breach of Fiduciary Duties

Personal Liability.

Co-fiduciary Liability.

Penalties for Breach of Fiduciary Duty.

Voluntary Fiduciary Correction Program.

Limiting Fiduciary Liability

Allocating Fiduciary Responsibilities among Named Fiduciaries and Delegating Responsibilities to Persons Who Are Not Named Fiduciaries.

Qualified Investment Manager.

Investment Policy Statements.

Liability Insurance.

1108 AVOIDING PROHIBITED TRANSACTIONS

What Is a Prohibited Transaction?

Who Is a Party-in-interest?

Which Transactions Are Exempt from Prohibited Transaction Rules?

Statutory Exemptions.

Administrative Exemptions.

Prohibited Transaction Penalty

Calculating the Amount of the Penalty.

Nonfiduciary Parties-in-interest.

1109 COMPLYING WITH THE BONDING REQUIREMENTS

Exceptions to the Bonding Requirements

Acceptable Bonds

Amount of Bond Required

Failing to Meet the Bonding Requirements

1110 CLAIM PROCEDURES

Obligation of Reasonable Claims Procedures for Welfare Benefit Plans

Additional Rules for Group Health Plans.

Additional Rules for Disability Plans.

Timing of Benefit Determinations for Welfare Benefit Plans

Special Rules for Group Health Plans.

Special Rules for Disability Plans.

Calculating the Time Periods.

Extensions of Time.

Notification of Adverse Benefit Determinations for Welfare Benefit Plans

Additional Rules for Group Health Plans.

Special Rules for Disability Plans.

Appeal of Adverse Benefit Determinations for Welfare Benefit Plans

Additional Rules for Group Health Plans.

Additional Rules for Disability Plans.

Timing of Appeal Decisions for Welfare Benefit Plans

Special Rules for Group Health Plans.

Special Rules for Disability Plans.

Notification of Adverse Appeal Decisions

Special Rules

Apprenticeship Training Plans.

Collectively Bargained Plans.

Insurer Provided or Administered Plans.

Top-hat Plans.

1111 ESTABLISHING A WELFARE OR FRINGE BENEFIT PLAN

Initiating the Adoption of a New Plan

Writing the Plan Document

ERISA Plans.

Other Welfare and Fringe Benefit Plans.

Notifying Participants

Advance Rulings on Plan Adoptions

1112 AMENDING THE PLAN

The Plan Documents Must Provide Amendment Procedures

What If the Plan Document Does Not Contain Amendment Procedures?

Plan Procedures Must Be Followed.

Amendments Must Be in Writing

Retroactive Amendments

Initiating an Amendment

Notifying Participants

What Happens If the Amendment Requirements Are Not Met?

Advance Rulings on Plan Amendments

1113 TERMINATING THE PLAN

Initiating Termination Proceedings

Notifying Participants of the Plan's Termination

When Is a Plan Terminated?

Distribution of Assets

Reporting Requirements for Terminations

Advance Rulings on Plan Termination

1114 FORM 5500 REPORTING REQUIREMENTS

DOL Filing Exclusions

Group Insurance Arrangements (GIAs) Exempt from ERISA Title I

Form 5500 Filing for Nonexempt Participating Plans.

Cafeteria Plans

How Many Forms 5500 Should Be Filed for Cafeteria Plan Component Benefits?

Medical Plans

Archer Medical Savings Accounts.

Health Savings Accounts.

Health Reimbursement Arrangements (HRAs).

When to File Form 5500

Penalty for Failure to File Annual Report

DOL Delinquent Filer Voluntary Compliance (DFVC) Program.

1115 PARTICIPANT DISCLOSURE REQUIREMENTS

Summary Annual Report

When to Furnish Plan Participants with SARs.

SAR Format.

Foreign Languages.

Furnishing of Additional Documents.

Plans Exempt from Furnishing a SAR.

Summary Plan Description

DOL Filing on Request.

When to Furnish Plan Participants with SPDs.

Plans Exempt from Furnishing SPDs to Plan Participants.

SPD Format.

Foreign Languages.

Summary of Material Modifications

DOL Filing on Request.

When to Furnish Plan Participants with SMMs.

Plans Exempt from Furnishing SMMs to Plan Participants.

SMM Format.

Method of Providing SPDs and SMMs

Electronic Delivery of SARs, SPDs, and SMMs

1116 ACCOUNTANT'S AUDIT AND REPORT REQUIREMENTS

1117 OVERVIEW OF FUNDING ISSUES

1118 FULLY INSURED PLANS

Advantages of Fully Insuring Benefits

Disadvantages of Fully Insuring Benefits

1119 SELF-INSURED PLANS

Advantages to Self-insuring Benefits

Disadvantages to Self-insuring Benefits

Using Insurance to Limit Risks

Administrative Services Only (ASO) Arrangements

1120 USING A WELFARE BENEFIT TRUST TO FUND BENEFITS

Why Use a Trust to Fund a Welfare Benefit Plan?

Taxation of Contributions and Benefit Payments

Deducting Employer Contributions.

Taxability of Benefit Payments.

Deducting Employee Contributions.

Taxation of Welfare Benefit Trusts

1121 UNDERSTANDING THE SPECIAL RULES FOR WELFARE BENEFIT FUNDS

What Is a Welfare Benefit Fund?

Ten-or-more-employer Plan Exemption

Evaluating Welfare Benefit Plans

Deducting Contributions to Welfare Benefit Funds

Qualified Direct Costs.

Qualified Asset Account Additions.

Qualified Asset Account Limit.

After-tax Income.

Overall Example.

Unrelated Income Tax

Excise Tax on Disqualified Benefits

1122 VOLUNTARY EMPLOYEE BENEFICIARY ASSOCIATIONS (VEBAS)

Qualifying for Tax-exempt Status

APPENDIX 11A: Listing of Fringe and Welfare Benefit Plans

APPENDIX 11B: Plan Document Requirements Checklist

APPENDIX 11C: Flowchart for Determining a Plan's Trust Requirements

APPENDIX 11D: Fiduciary Requirements Checklist

APPENDIX 11E: Prohibited Transaction Checklist

APPENDIX 11F: EBSA Bonding Checklist

APPENDIX 11G: Checklist for Reviewing the Plan's Claims Procedures

APPENDIX 11H: Plan Amendment Checklist

APPENDIX 11I: Plan Termination Checklist

APPENDIX 11J: Annual Filing Requirements for Welfare Benefit Plans

APPENDIX 11K: Blank SAR for Welfare Plans

APPENDIX 11L: Summary Plan Description (SPD) Checklist

APPENDIX 11M: SPD Model Statement of ERISA Rights

APPENDIX 11N: Citations of Sources Used in This Chapter

CHAPTER 12: CAFETERIA PLANS

1200 INTRODUCTION

1201 WHAT IS A CAFETERIA PLAN?

Constructive Receipt Rule

Cafeteria Plan Requirements

Currently Available Benefits

1202 THE PLAN MUST BE IN WRITING

1203 EMPLOYEES ELIGIBLE TO PARTICIPATE

Leased Employees

Spouses and Dependents of Participants

Domestic Partners of Employees

Special Rules for Self-employed Individuals

1204 PARTICIPANTS MUST ELECT AMONG BENEFITS OFFERED

Benefit Elections Must Generally Be Irrevocable

When Benefit Elections Can Be Revoked

Events Allowing Election Changes during the Plan Year.

HIPAA Special Enrollment Rights

Change-in-status Rules

Change-in-status Events.

Consistency Rules.

Judgments, Decrees, or Orders

Entitlement to Medicare or Medicaid

Cost or Coverage Changes

Automatic Changes for Insignificant Cost Changes.

Significant Cost Changes.

Significant Coverage Curtailment.

Addition or Improvement of a Benefit Package Option.

Change in Coverage under Another Employer Plan.

Loss of Coverage under Certain Group Health Plans.

Commencement or Termination of FMLA Leave

401(k) Election Changes

COBRA Events

1205 BENEFITS ALLOWED TO BE OFFERED

Permitted Benefits in a Cafeteria Plan

Cash Equivalent Benefits.

Dependent Group-term Life Insurance.

Paid Time Off (PTO).

Qualified Nontaxable Benefits.

Contributions to 401(k) Plans.

Qualified (Taxable) Benefits.

Prohibited Benefits in a Cafeteria Plan

1206 PROHIBITION AGAINST PROVIDING DEFERRED COMPENSATION

1207 PREMIUM ONLY PLANS

1208 FLEXIBLE SPENDING ARRANGEMENTS

Use-it-or-lose-it Rule

Exception to the Use-it-or-lose-it Rule.

Medical Expense Flexible Spending Arrangements (Health FSAs)

Qualified Reservist Distributions.

Requirements for Health FSAs.

Uniform Coverage Must Be Provided throughout the Coverage Period.

Coverage Period Must Be 12 Months.

Only Expenses for Medical Care as Defined in IRC Sec. 213(d) Can Be Reimbursed.

Only Substantiated Claims May Be Reimbursed.

Reimbursement of Debit or Credit Card Expenses.

Only Medical Expenses Incurred during the Coverage Period May Be Reimbursed.

FMLA Leave and Health FSA Coverage.

Experience Gains Must Be Allocated on a Reasonable and Uniform Basis.

COBRA Coverage.

Dependent Care Flexible Spending Arrangement (Dependent Care FSA)

Use-it-or-lose-it Rule.

Providing an Adoption Assistance Program Flexible Spending Account (Adoption Assistance FSA)

Use-it-or-lose-it Rule.

1209 REPORTING AND DISCLOSURE REQUIREMENTS

Form 5500

Summary Annual Report (SAR)

Summary Plan Descriptions (SPDs) and Summaries of Material Modifications (SMMs)

Payroll Reporting

Forms 941 and 944 Reporting.

Form W-2 Reporting.

Form 940 Reporting.

1210 NONDISCRIMINATION REQUIREMENTS

Categories of Nondiscrimination Tests

Systematic Nondiscrimination Testing

Identifying Highly Compensated Participants and Key Employees

Identifying Highly Compensated Individuals and Participants (HCIs and HCPs).

Identifying Key Employees.

Definition of Compensation.

Performing the Eligibility Test

Nondiscriminatory Classification Test.

Excludable Employees.

Rules of Thumb.

Safe Harbor Test for Premium Only Plans (POPs).

Performing the Contributions and Benefits Test

Safe Harbor Rule for Health Benefits.

Performing the Concentration Test

Consequences of Failing Nondiscrimination Testing

When Taxable Amounts Are Included in Income.

1211 TAX TREATMENT OF CONTRIBUTIONS AND BENEFIT PAYMENTS

Deducting Employer Contributions

Saving Taxes with a Cafeteria Plan

Payroll Tax Treatment of Benefits Purchased under a Cafeteria Plan

Flex Credits (Employer Contributions).

Cash Payments.

Payroll Tax Treatment of Employee Contributions

Withholding and Reporting on Taxable Benefits

State and Local Taxes

1212 PLAN ADMINISTRATION

1213 ADDITIONAL REQUIREMENTS FOR PLANS THAT PROVIDE MEDICAL BENEFITS

1214 DEALING WITH IRS AUDITS

APPENDIX 12A: Cafeteria Plan Compliance Checklist

APPENDIX 12B: Sample Election to Participate

APPENDIX 12C: Sample Election Not to Participate

APPENDIX 12D: Sample Revocation of Benefit Election

APPENDIX 12E: Sample Health Coverage Change in Status Election

APPENDIX 12F: Summary of Tax Treatment of Cafeteria Plan Benefits

APPENDIX 12G: Sample Premium Only Plan (POP)

APPENDIX 12H: Safe Harbor and Unsafe Harbor Percentages

APPENDIX 12I: Sample Client Letter Regarding Cafeteria Plan Compliance Services

APPENDIX 12J: Sample Client Letter Regarding Benefits of Cafeteria Plans

APPENDIX 12K: Documents Requested by IRS during Audit of Cafeteria Plan

APPENDIX 12L: Citations of Sources Used in This Chapter

CHAPTER 13: DEPENDENT CARE ASSISTANCE PROGRAMS

1300 INTRODUCTION

1301 DEPENDENT CARE ASSISTANCE PROGRAMS

Benefits of a Qualified DCAP

Meeting the Qualified DCAP Requirements

How Is a DCAP Funded?

Including a DCAP in a Cafeteria Plan.

Providing a Dependent Care Flexible Spending Account (FSA).

Use-it-or-lose-it Rule.

Providing Dependent Care Assistance through an Employer Reimbursement Program.

Providing a Dependent Care Facility.

1302 REPORTING AND DISCLOSURE REQUIREMENTS

Disclosure from the Employer to the Employee

Reporting from the Employer to the Government

IRS Reporting Requirements.

DOL Reporting Requirements.

1303 NONDISCRIMINATION REQUIREMENTS

Testing for Nondiscrimination

1304 TAX TREATMENT OF CONTRIBUTIONS AND BENEFIT PAYMENTS

Employer's Tax Treatment

Employer-provided Child Care Credit

25% Credit.

10% Credit.

No Double Benefit.

Aggregation Rules.

Recapture.

Payroll Tax Implications

DCAP Provided through an Employer-sponsored Facility.

Safe Harbor FMV Determination.

Employee's Tax Treatment

Earned Income Limitation for Income Exclusion or Dependent Care Tax Credit.

Effect on Dependent Care Credit.

Special Rules for Self-employed Persons

Cafeteria Plans and Self-employed Persons.

Qualified Military Benefit

1305 EMPLOYEE REPORTING REQUIREMENTS

Reporting Form

Reporting Identifying Information

1306 PLAN ADMINISTRATION

Duties of a Plan Administrator

ERISA Requirements for DCAPs

1307 BENEFIT PAYMENTS

Methods of Payments

Employee Reimbursement.

Reimbursement Directly to Service Provider.

Maximum Benefit Payments Excludable from Income

Marital Status.

Expenses Qualifying for Payment under a DCAP

Qualifying Person

Special Rule for Children of Divorced or Separated Parents.

Employment-related Expense Test.

Household Services That Qualify as Dependent Care.

Dependent Care Assistance outside the Employee's Home.

Qualified Dependent Care Center.

Dependent Care Provided by Relatives.

Employer-level Reporting and Withholding on Benefit Payments

APPENDIX 13A: Dependent Care Assistance Programs Compliance Checklist

APPENDIX 13B: Sample Dependent Care Assistance Flexible Spending Account Plan

APPENDIX 13C: Sample Notice to Employees

APPENDIX 13D: Sample Dependent Care Expense Reimbursement Form

APPENDIX 13E: Citations of Sources Used in This Chapter

CHAPTER 14: EDUCATIONAL ASSISTANCE PROGRAMS

1400 INTRODUCTION

1401 EDUCATIONAL ASSISTANCE PROGRAMS

Qualified EAP Requirements

What to Include in the Plan Document.

Notice to Employees.

Funding a Qualified EAP

Qualified EAPs and Cafeteria Plans

1402 REPORTING AND DISCLOSURE REQUIREMENTS

Form 5500

Annual Audit Requirement

Summary Plan Description and Summary of Material Modifications

Summary Annual Reports

1403 NONDISCRIMINATION REQUIREMENTS

Eligibility Test

The 5% Concentration Test

Consequences of Failing Nondiscrimination Requirements

1404 TAX TREATMENT OF CONTRIBUTIONS AND BENEFIT PAYMENTS

Employer's Tax Treatment

Payroll Tax Implications

Educational Assistance Exceeding the $5,250 Exclusion Limit.

Employee's Tax Treatment

Relationship of Income Exclusion with Other Laws.

Special Rules for Self-employed Persons

Special Rules for Partners.

Special Rules for S Corporation Shareholders.

1405 PLAN ADMINISTRATION

The Plan Administrator

Choosing a Plan Administrator.

Duties of a Plan Administrator

Fiduciary Responsibilities.

ERISA Requirements

1406 BENEFIT PAYMENTS

Methods for Paying Benefits

Employee Reimbursement.

Payments Directly to Service Provider.

Substantiation of Educational Expenses

Maximum Benefit Payments

Expenses Qualifying for Reimbursement under an EAP

1407 OTHER TYPES OF EDUCATIONAL ASSISTANCE PROGRAMS

Qualified Tuition Reductions

Tuition Reductions for Graduate Teaching and Research Assistants.

Failure of Nondiscrimination Rules.

Payroll Tax Implications.

Application of ERISA.

Job-related Educational Expenses

Payroll Tax Implications.

Qualified Scholarships

Payroll Tax Implications.

APPENDIX 14A: Educational Assistance Program Compliance Checklist

APPENDIX 14B: Checklist to Determine If an Educational Assistance Program Is Qualified

APPENDIX 14C: Sample Educational Assistance Program Document

APPENDIX 14D: Sample Summary Plan Description Educational Assistance Program

APPENDIX 14E: Employee's Income/Exclusion for Employer-provided Educational Assistance

APPENDIX 14F: Employee's Income/Exclusion for Employer-provided Educational Assistance

APPENDIX 14G: Sample Notice to Employees Availability of Educational Assistance Program

APPENDIX 14H: Checklist for Employer-related Scholarship Programs

APPENDIX 14I: Sample Educational Assistance Program Employee Reimbursement Form

APPENDIX 14J: Comparison of Code Sections Covering Education Assistance

APPENDIX 14K: Citations of Sources Used in This Chapter

CHAPTER 15: ADOPTION ASSISTANCE PROGRAMS

1500 INTRODUCTION

1501 ADOPTION ASSISTANCE PROGRAMS

Qualified Adoption Assistance Program

Funding an Adoption Assistance Program

Including an Adoption Assistance Program in a Cafeteria Plan

Providing an Adoption Assistance Program Flexible Spending Account (FSA).

Use-it-or-lose-it Rule.

1502 BENEFIT PAYMENTS

Maximum Exclusion Amount

Adoption of an Eligible Child.

Adoption of a Child with Special Needs.

Eligible Child.

Child with Special Needs.

Filing Status of an Employee

Exclusion Is Subject to Phase-out Based on AGI

Year of Exclusion

Adoption Credit

Coordination of Credit and Exclusion

Types of Expenses That Can Be Covered

Qualified Adoption Expenses.

1503 REPORTING AND DISCLOSURE REQUIREMENTS

Notification Requirements

Form W-2 Reporting Requirements

1504 NONDISCRIMINATION REQUIREMENTS

Eligibility Test

The 5% Concentration Test

Consequences of Failing Nondiscrimination Requirements

1505 TAX TREATMENT OF CONTRIBUTIONS AND BENEFIT PAYMENTS

Employer Tax Treatment

Payroll Tax Implications

Employee Tax Treatment

Adoption Expenses Paid under an AAP.

Adoption Expenses Not Paid under an AAP.

Obtaining Tax Identification Numbers for Adopted Children.

1506 PLAN ADMINISTRATION

APPENDIX 15A: Adoption Assistance Program Compliance Checklist

APPENDIX 15B: Sample Adoption Benefit Claim Form

APPENDIX 15C: Sample Notice to Employees Availability of Adoption Assistance Program

APPENDIX 15D: Adoption Assistance Exclusion and AGI Phase-out Amounts

APPENDIX 15E: Citations of Sources Used in This Chapter

CHAPTER 16: HEALTH PLANS

1600 INTRODUCTION

1601 WHAT IS A GROUP MEDICAL PLAN?

Meeting the Plan Requirement for Income Tax Purposes

Persons Who May Be Covered by a Plan

Dependent Defined.

Domestic Partners of Employees.

FICA and FUTA Require a Plan or System of the Employer

Funding a Medical Plan

Including a Medical Plan in a Cafeteria Plan

Types of Group Medical Plans

Traditional Plans.

Managed Care.

Premium Only Plans (POPs) or Premium Conversion Plans.

Pharmacy or Prescription Drug Plans.

Dental Plans.

Vision Plans.

Employee Assistance Plans.

Archer Medical Savings Account (Archer MSA) Plans.

Health Savings Accounts (HSAs).

Health Reimbursement Arrangements (HRAs).

1602 ARCHER MEDICAL SAVINGS ACCOUNT PLANS

Small Employers

What Are the High-deductible Health Plan Limits under an Archer MSA?

Only High-deductible Health Plan Allowed.

High-deductible Plans Provided by Cafeteria Plans.

What Is an Archer Medical Savings Account (Archer MSA)?

Making Contributions to Archer MSAs

Limits on Contributions to Archer MSAs.

Amount Deductible or Excludable from Income.

When Contributions Must Be Made.

Excess Archer MSA Contributions.

Nondiscrimination (Comparability) Rules

Tax Treatment of Archer MSA Contributions

Payroll Taxes.

Reporting Archer MSA Contributions.

COBRA Coverage

Tax Treatment of Distributions from Archer MSAs

Distributions Are Not Required.

Medicare Advantage MSAs

1603 HEALTH SAVINGS ACCOUNTS (HSAS)

What Is a Health Savings Account (HSA)?

Who Is Eligible to Establish an HSA?

Making Contributions to HSAs

Rollover Contributions.

Special Rules for Married Individuals.

Catch-up Contributions.

Eligibility Is Determined on a Monthly Basis

Last-month Rule.

Ineligibility to Make Contributions

Nondiscrimination Rules

Automatically Failing the Comparability Test.

Tax Treatment of HSA Contributions

Individual Contributions.

Employer Contributions.

Payroll Taxes.

Partnerships and S Corporations.

Depositing HSA Contributions

Correcting Excess Contributions

Reporting HSA Contributions

COBRA and ERISA Coverage

Tax Treatment of Distributions from HSAs

Using Debit Cards.

How to Set up an HSA

Rollovers to HSAs from Archer MSAs

Interaction of HSAs with HRAs and Health FSAs

1604 HEALTH REIMBURSEMENT ARRANGEMENTS (HRAS)

Tax Treatment of HRAs

Using Debit Cards.

Interaction of HRAs and Section 125 Health FSAs

1605 REPORTING AND DISCLOSURE REQUIREMENTS

Form 5500

Audit Requirement

Summary Annual Report (SAR)

Summary Plan Descriptions (SPDs) and Summaries of Material Modifications (SMMs)

Required Contents.

When to Provide to Participants.

Electronic Delivery.

Notice of Group Health Plan Mastectomy Benefits

1606 NONDISCRIMINATION REQUIREMENTS

What Is a Self-insured Medical Reimbursement Plan?

Testing a Self-insured Plan for Nondiscrimination

Consequences of Failing Nondiscrimination Testing

Discriminatory as to Eligibility.

Discriminatory as to Benefits Provided.

Discriminatory as to Both Eligibility and Benefits Provided.

Effect of Employee Contributions.

When Excess Is Included in Income.

Income and Payroll Tax Withholding.

Maintaining a Supplemental Medical Expense Reimbursement Plan for Key Executives

Health Benefits for Shareholder-employees as Constructive Dividends

1607 TAX TREATMENT OF CONTRIBUTIONS AND BENEFIT PAYMENTS

Employer's Tax Treatment

Special Rules for Self-employed Persons

Who Is Self-employed?

Self-employed Insurance Deduction.

Self-insured Medical Plans.

What Counts as Earned Income?

Employing an Owner's Spouse.

Self-employment Savings from Employment of Sole Proprietor's Spouse.

Employee's Tax Treatment

Payroll Tax Implications

Premium Payments.

Reimbursements.

Payments and Reimbursements Outside of an Employer's Plan.

1608 PLAN ADMINISTRATION

Who Is the Plan Administrator?

Choosing a Plan Administrator.

Fiduciary Responsibilities.

ERISA Requirements

Medicare Prescription Drug Program

Disclosure Notice.

Retiree Drug Subsidy.

1609 INFORMATION ON CLAIM PROCEDURES AND WHAT BENEFITS MUST BE PROVIDED

Claim Procedures

What Benefits Must Be Provided?

Maternity Benefits.

Mental Health and Substance Use Disorder Benefits.

Pediatric Vaccinations.

Mastectomy Coverage.

Who Must Be Covered?

1610 QUALIFIED MEDICAL CHILD SUPPORT ORDERS

What Is a Medical Child Support Order (MCSO)?

What Is a Qualified Medical Child Support Order (QMCSO)?

Plan Procedures for Implementing a QMCSO

Who Is an Alternate Recipient?

National Medical Support Notice (NMSN)

1611 COBRA AND USERRA REQUIREMENTS

What Businesses Are Covered by COBRA?

Who Is a Qualified Beneficiary?

Qualifying Events

What Notices Are Required?

The Election Period

Required Benefits

Coverage Duration and Termination

Premiums

COBRA Premium Assistance Payments

Assistance Eligible Individuals (AEIs).

Involuntary Termination.

Type of Health Coverage Available.

Length of Eligibility for Premium Assistance.

Calculating the Premium Assistance Payment.

Effect of the Premium Subsidy on the AEI.

Required Notices.

Comparable State Continuation Coverage.

Required Recordkeeping.

COBRA Continuation Coverage for Health Flexible Spending Arrangements

COBRA Continuation Coverage for Health Reimbursement Arrangements (HRAs)

IRS Penalties for Failing to Provide COBRA Continuation Coverage

State Continuation Laws

USERRA Continuation Laws

1612 HIPAA PORTABILITY REQUIREMENTS

Plans Subject to HIPAA Portability Requirements

Limits on Excluding Health Coverage for Pre-existing Conditions

Notice Requirements.

Crediting Prior Coverage.

Special Enrollment Periods

Nondiscrimination Rules

Prohibited Discrimination.

Nonconfinement and Actively-at-work Provisions.

Wellness Program.

Certificates of Coverage

Certification-eligible Individuals.

When Certificates Must Be Issued.

Penalties for Failure to Comply

HIPAA Privacy Regulations

Patient Rights.

Use and Release of Medical Records.

Safeguarding Health Information.

HHS Security Regulations.

Penalties.

Exceptions to Consent Requirement.

State Privacy Laws.

1613 FAMILY MEDICAL LEAVE ACT REQUIREMENTS

Effect on Group Health Benefits

Continuance of Coverage.

Who Must Pay the Premium?

When Does the Employer's Obligation End?

Recouping Employer-paid Premiums If Employee Does Not Return from Leave.

APPENDIX 16A: Group Medical Plan Compliance Checklist

APPENDIX 16B: Sample Summary Plan Description for a Group Medical Plan

APPENDIX 16C: Comparison of Health Accounts

APPENDIX 16D: Sample Medical Reimbursement Plan Document for Sole Proprietor

APPENDIX 16E: Model General Notice of COBRA Continuation

APPENDIX 16F: Model Notice for Electing COBRA Continuation Coverage

APPENDIX 16G: Self-employed Health Insurance Deduction Worksheet

APPENDIX 16H: 2009 HSA Monthly Contribution Worksheet

APPENDIX 16I: COBRA Notice Requirements

APPENDIX 16J: COBRA Continuation Periods

APPENDIX 16K: Citations of Sources Used in This Chapter

CHAPTER 17: DISABILITY INCOME PLANS

1700 INTRODUCTION

1701 WHAT IS A DISABILITY INCOME PLAN?

Funding a Disability Income Plan

Including a Disability Income Plan in a Cafeteria Plan

Including Disability Insurance in a 401(k) Plan

Types of Disability Income Plans

1702 REPORTING AND DISCLOSURE REQUIREMENTS

Form 5500

Audit Requirement

Summary Annual Report

Summary Plan Descriptions (SPDs) and Summaries of Material Modifications (SMMs)

1703 NONDISCRIMINATION REQUIREMENTS

Nondiscrimination Requirements of the IRC

Other Nondiscrimination Requirements

Age Discrimination in Employment Act of 1967 (ADEA).

Pregnancy Discrimination Act of 1978 (PDA).

1704 TAX TREATMENT OF CONTRIBUTIONS AND BENEFIT PAYMENTS

Employer's Tax Treatment

Special Rules for Self-employed Persons

Sole Proprietors.

Partners and More-than-2% S Corporation Shareholders.

Employee's Tax Treatment

Premium Payments and Other Contributions to the Plan.

Receipt of Disability Income Benefits.

Calculating Taxable Benefits.

Both Employee and Employer Contributions Are Made to the Plan.

Plan Funded with Individual Policies.

Plan Funded with Group Policy.

Self-insured Plans.

Self-employed Individuals.

Workers' Compensation Benefits.

Dismemberment Benefits.

Medical Expense Reimbursements.

Tax Credit for the Permanently and Totally Disabled.

Payroll Tax Implications

Federal Income Tax Withholding.

FICA and FUTA Taxes.

Who Is Responsible for Paying the Payroll Taxes?

Providing Information to Third-party Payers.

Reporting Disability Payments.

1705 PLAN ADMINISTRATION

Who Is the Plan Administrator?

Choosing a Plan Administrator.

What Are the Duties of a Plan Administrator?

Fiduciary Responsibilities.

ERISA Requirements

1706 ADDITIONAL REQUIREMENTS

COBRA Requirements

HIPAA Portability Requirements

Family Medical Leave Act Requirements

APPENDIX 17A: Disability Income Plan Compliance Checklist

APPENDIX 17B: Sample Summary Plan Description for a Disability Income Plan

APPENDIX 17C: Sample Summary of Material Modifications for a Disability Income Plan

APPENDIX 17D: Sample Paid Sick Leave Policy

APPENDIX 17E: Worksheet to Calculate Taxable Disability Income Payments

APPENDIX 17F: Citations of Sources Used in This Chapter

CHAPTER 18: GROUP LONG-TERM CARE INSURANCE PLANS

1800 INTRODUCTION

1801 DEFINING A GROUP LONG-TERM CARE INSURANCE PLAN

Funding a Group Long-term Care Insurance Plan

Including a Group Long-term Care Insurance Plan in a Cafeteria Plan

Types of Group Long-term Care Insurance Plans

Receiving Preferential Tax Treatment for an LTC Plan

Qualified Long-term Care Insurance Contract.

Qualified Long-term Care Services.

Chronically Ill Individual.

Activities of Daily Living (ADLs).

Licensed Health Care Practitioner.

Changes Made by the Pension Protection Act of 2006 (PPA)

1802 REPORTING AND DISCLOSURE REQUIREMENTS

Form 5500

When to File Form 5500

Audit Requirement

Summary Annual Report (SAR)

Summary Plan Descriptions (SPDs) and Summaries of Material Modifications (SMMs)

1803 NONDISCRIMINATION REQUIREMENTS

Providing LTC Insurance under a Group Plan

Providing LTC Insurance to Closely Held C Corporation Shareholder-employees

Providing LTC Insurance to S Corporation Shareholder/Employees

1804 TAX TREATMENT OF PREMIUM AND BENEFIT PAYMENTS

Employer's Tax Treatment

Special Rules for Self-employed Persons

Who Is Self-employed?

Limiting the Special Nonbusiness Deduction.

Employing an Owner's Spouse.

Employee's Tax Treatment

Employer-paid Long-term Care Insurance Premiums.

Employee-paid Long-term Care Insurance Premiums.

Health Care Reimbursements of Employee-paid Long-term Care Premiums.

Long-term Care Insurance Reimbursements.

Unreimbursed Long-term Care Costs.

Limit on Exclusion If Policy Pays Per Diem Benefits.

Payroll Tax Implications

Long-term Care Insurance Premiums.

Long-term Care Benefit Payments.

1805 PLAN ADMINISTRATION

Who Is the Plan Administrator?

Choosing a Plan Administrator.

What Are the Duties of a Plan Administrator?

Fiduciary Responsibilities.

ERISA Requirements

1806 SELECTING AN LTC POLICY

Practical Considerations

Rating the Insurance Company's Financial Strength.

Level of Care.

Events That Trigger Benefits.

Costs.

Benefit Payments.

Consumer Protection.

1807 ADDITIONAL REQUIREMENTS

COBRA Requirements

HIPAA Portability Requirements

Family Medical Leave Act Requirements

APPENDIX 18A: Group Long-term Care Insurance Plan Compliance Checklist

APPENDIX 18B: Long-term Care Insurance Policy Provisions Checklist

APPENDIX 18C: Citations of Sources Used in This Chapter

CHAPTER 19: GROUP-TERM LIFE INSURANCE PLANS

1900 INTRODUCTION

1901 GROUP-TERM LIFE INSURANCE PLAN

Funding a Group-term Life Insurance Plan

Group-term Life Insurance Plan Included in a Cafeteria Plan

Types of Group-term Life Insurance Plans

Requirements for Special Tax Treatment

Policies Providing Permanent Benefits.

1902 REPORTING AND DISCLOSURE REQUIREMENTS

Form 5500

Audit Requirement

Summary Annual Report (SAR)

Summary Plan Descriptions (SPDs) and Summaries of Material Modifications (SMMs)

Notice of the Reduction or Termination of Benefits

1903 NONDISCRIMINATION REQUIREMENTS

Systematic Approach to Nondiscrimination Testing

Special Rules for Conducting Nondiscrimination Tests

Aggregating Policies.

Different Layers of Coverage Based on Multiples of Compensation Must Be Tested Separately.

Employee Purchases of Additional Insurance.

Separate Nondiscrimination Testing Required for Active and Former Employees.

Consequences of Failing Nondiscrimination Testing

1904 TAX TREATMENT OF CONTRIBUTIONS AND BENEFIT PAYMENTS

Employer's Tax Treatment

Special Rules for Self-employed Persons

Sole Proprietors.

Partners, LLC Members, and More-than-2% S Corporation Shareholders.

Employee's Tax Treatment of Premium Payments

Qualified Coverage.

Nonqualified Coverage.

Coverage for Employee's Spouse or Dependents.

Coverage for Domestic Partners.

Payroll Tax Implications

Former or Retired Employees.

Spouse or Dependent Coverage.

1905 PLAN ADMINISTRATION

The Plan Administrator

Choosing a Plan Administrator.

Duties of a Plan Administrator

Fiduciary Responsibilities.

Conversion Privileges.

ERISA Requirements

1906 ADDITIONAL REQUIREMENTS

COBRA and HIPAA Portability Requirements

Family Medical Leave Act Requirements

1907 DEATH BENEFITS

Death Benefit Plans Subject to ERISA

Death Benefit Plans Subject to Nondiscrimination Requirements

Death Benefits Included in a Cafeteria Plan

COBRA, HIPAA Portability, and Family Medical Leave Act (FMLA) Requirements

Death Benefit Only (DBO) Plans

1908 GROUP-PERMANENT LIFE INSURANCE

Common Types of Permanent Insurance

Whole Life Insurance.

Group Universal Life Insurance.

Tax Treatment of Group-permanent Life Insurance Premium Payments

Special Rules for Self-employed Persons.

Sole Proprietors.

Partners, LLC Members, and More-than-2% S Corporation Shareholders.

Tax Treatment of Death Benefits

1909 SPLIT-DOLLAR LIFE INSURANCE ARRANGEMENTS

IRS Audit Initiatives

What Is Split-dollar Insurance?

Typical Structure of Split-dollar Arrangements

S Corporation Split-dollar Arrangements.

Noncorporate Employers.

Employer's Tax Treatment

Rules for COLI Policies.

Employee's Tax Treatment

Material Modifications.

Split-dollar Arrangements Entered into before September 18, 2003

Loan Treatment.

Economic Benefit Treatment.

Payroll Tax Treatment

Policy Dividends.

Split-dollar Arrangements Entered into after September 17, 2003

Economic Benefit Regime.

Loan Regime.

Below-market Interest and OID Rules under the Loan Regime.

Applying the Section 409A Rules to Split-dollar Life Insurance Arrangements

Sarbanes-Oxley and Split-dollar Life Insurance Arrangements

Split-dollar Life Insurance Taxed under Group-term Rates

APPENDIX 19A: Group-term Life Insurance Plan Compliance Checklist

APPENDIX 19B: Checklist to Determine If Group-term Life Insurance Coverage Is Qualified

APPENDIX 19C: Taxable Amount of Group-term Life Insurance

APPENDIX 19D: Sample Summary Plan Description for a Group-term Life Insurance Plan

APPENDIX 19E: Sample Summary of Material Modifications for a Group-term Life Insurance Plan

APPENDIX 19F: P.S. 58 Rates--Uniform One-year Term Premiums for $1,000 Coverage

APPENDIX 19G: Table 2001--Table of One-year Term Premiums for $1,000 of Life Insurance Protection

APPENDIX 19H: Tax Treatment of Employer-provided Life Insurance Coverage

APPENDIX 19I: Citations of Sources Used in This Chapter

CHAPTER 20: QUALIFIED RETIREMENT PLANS

2000 INTRODUCTION

2001 IDENTIFYING THE KEY FEATURES OF DIFFERENT PLANS

Payroll Deduction IRA (or Roth IRA)

Deemed IRAs

2002 EMPLOYER CONTRIBUTIONS TO QUALIFIED RETIREMENT PLANS

Section 415 Limit on Annual Additions and Benefits

Employer's Tax Deduction

Defined Benefit Plans.

Life Insurance-funded Plan [Section 412(i) Plan].

Profit-sharing, Money Purchase, and Stock Bonus Plans.

Payroll Deduction IRAs.

SEPs.

SIMPLE IRA Plans.

Combined Plans.

Income and Payroll Tax Treatment of Contributions

2003 QUALIFIED RETIREMENT PLAN DISTRIBUTIONS

Minimum Distribution Rules

Income and Payroll Tax Treatment of Distributions

Withholding on Pensions and Annuities.

Eligible Rollover Distributions.

Corrective Distributions.

Periodic Payments.

Nonperiodic Payments.

Form 945.

Form 1099-R.

Taxable and Nontaxable Distributions.

Designated Roth 401(k) Account Distributions.

2004 FORM 5500 FILING REQUIREMENTS

Form 5500

When Form 5500-EZ Can Be Filed

2005 CASH OR DEFERRED ARRANGEMENTS [401(K) PLANS]

Contribution Limits

Employee Elective Deferrals

Catch-up Contributions for Participants Age 50 and Over.

Automatic Enrollment for 401(k) Plans.

Elective Deferral Limit.

Tax Treatment of 401(k) Contributions

401(k) Contributions under a Cafeteria Plan

Safe Harbor 401(k) Plans

One-person 401(k) Plans

SIMPLE 401(k) Plans

Qualified Roth Contribution Program

2006 DEALING WITH TAX-SHELTERED ANNUITY [403(B)] PLANS

Annual Additions

Employee Elective Deferrals

Catch-up Contributions.

Tax Treatment of Contributions

2007 ADOPTING A SAVINGS INCENTIVE MATCH PLAN FOR EMPLOYEES (SIMPLE IRA PLAN)

Employer Contribution Limits

Employee Elective Deferrals

Catch-up Contributions

Tax Treatment of Contributions

Depositing Contributions

Administrative Requirements

2008 TAX CREDITS FOR RETIREMENT PLANS

Credit for Contributions

Credit for New Retirement Plan Expenses

APPENDIX 20A: Key Features of Qualified Plans

APPENDIX 20B: Qualified Plan Data Sheet

APPENDIX 20C: 2009 Participant Elective Deferral Limitation Worksheet

APPENDIX 20D: Citations of Sources Used in This Chapter

Continuing Professional Education

CPE & Training Solutions

INDEX

INTRODUCTORY MATERIAL ABOUT THE AUTHORS . . . LIST OF SUBSTANTIVE CHANGES AND ADDITIONS

Continuing Professional Education CPE & Training Solutions

INDEX

INTRODUCTORY MATERIAL

ABOUT THE AUTHORS . . .

LIST OF SUBSTANTIVE CHANGES AND ADDITIONS

Continuing Professional Education

CPE & Training Solutions