12/31/2007: Overview: New Rules Permit 2% Shareholder-Employee To Deduct Employer-Paid Accident and Health Premiums and Reimbursements (Littler Mendelson P.C.)
Excerpt: "An Internal Revenue Service representative has confirmed to us that the special rules are effective immediately. Two percent shareholder-employees of S corporations should review the Notice carefully to determine whether they satisfy the requirements and are therefore qualified to claim the deduction under section 162(l) of the Internal Revenue Code."
Important word about authorship:
BenefitsLink ® (BenefitsLink.com) provides this page for you, with a hypertext link to an item we think is interesting and valuable for companies sponsoring employee benefit plans, employees who participate in plans, and firms who provide products and services to plans. But BenefitsLink is not the author of the item to which this hypertext link will take you (unless expressly indicated there).
|
|
|
