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Qualified Transportation Fringe Benefit Plan (Section 132)


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Posted

I have read through the regulations regarding Section 132 plans and cannot find the answer to this question. If a company wants to establish one of these plans, do the funds have to be held in a separate account? (Similar to a Flexible Spending Account)If so, does the account have to be a "trust"? Can the company earn interest on those funds? Any materials I could reference would be helpful.

Thanks!

Posted

My recollection is that all you need is an election form and a shoe box to collect receipts (although I don't actually recommend using a shoebox). You don't need a trust.

Posted

IRC 401. Thanks for the feedback and the early morning chuckle! I need a new pair of shoes. Perfect timing.

Guest mdrucker
Posted

The money should be held in a separate account so you can do account reconciliation; it does not have to be a trust. My company provides outsourced administration for section 132 programs. Contact me for more information or to discuss your specific questions.

Mike

Posted

Mike:

Please remember that the message boards are for general responses. Many of those who post responses are TPAs. The appropriate place for advertising is the yellow pages.

Lisa

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