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Found 2 results

  1. Catch22PGM
    Single-member LLC that has elected to file as S-Corp has a cash balance plan that covers the owner and a handful of employees. The contribution for the 2021 plan year was deposited on March 10, 2022. The deposit was for the recommended contribution calculated by the actuary. The CPA who is preparing the tax returns for the business is telling the owner that the contribution applicable to the owner's benefit cannot be deducted for 2021 and must instead be reported on the 2022 tax returns. The returns are otherwise being completed on an accrual basis. I am neither a CPA nor an actuary, but I've been a TPA for a long time and I've never heard of this. I didn't even bother asking how the CPA determined the portion applicable to the owner. Is there a rule preventing the business from taking a tax deduction for the portion of the accrued cash balance contribution that is applicable to the owner's benefit?
  2. Zorro1k
    A state wants to provide a health FSA for employees. State law requires that the state cannot pay for it and that all admin fees must be passed on to employees. What is the tax-treatment of the costs that are passed onto the employees?
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