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Membership Director: Independent Contractor Retirement Industry Trust Association (RITA)
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Jr Retirement Plan Administrator/ Administrative Assistant Hochheiser Deutsch & Co, Inc.
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Kentucky Trust Company
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| IRS Declines to Extend Tax-Free Treatment of Leave-Based Donation Programs Internal Revenue Service [IRS]  [Official Guidance] Dec. 13, 2002 Excerpt: This notice informs taxpayers that Notice 2001-69, 2001-2 C.B. 491, will not be extended to payments made on or after January 1, 2003. Notice 2001-69 provides interim guidance regarding the tax treatment of an employer's payment to an organization described in § 170(c) of the Internal Revenue Code, in exchange for vacation, sick, or personal leave that the employee elects to forgo ('leave-based donation payments'). |
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