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Per Diem Arrangements and Accountable Plans
The CPA Journal 
Jan. 21, 2004
Excerpt: Employees and employers can both benefit when a reimbursement for expenses is made pursuant to an accountable plan or through a per diem arrangement. The IRS has been vigilant in challenging arrangements where it suspects the arrangement is merely camouflaging actual compensation in an attempt to avoid taxation.... Recent case law and IRS pronouncements provide some guidance on how to ensure that an arrangement is structured properly.
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