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Miller & Chevalier/American Benefits Council 2009 Corporate Health Care Policy Forecast (PDF)

Excerpt: While there are many parallels to last year's survey, the conclusions of the 2009 survey are dramatic. Regardless of their company's size, geography, industry or even the respondent's political affiliation, corporate benefits executives say they are concerned about several crucial health care policy matters. Industry professionals: Support an individual mandate; Overwhelmingly want improving quality to be a priority feature of health care reform; Do not support the establishment of a public health care plan; Do not want their employees taxed on the value their of employer-provided health benefits[.]

Taxation of Fringe Benefits: An Update (PDF)

44 pages. Presentation slides. Topics include: How Do You Determine the Tax Treatment of a Fringe Benefit? 10 (Usually Loser) Arguments in an Attempt to Justify Failing to Treat a Fringe Benefit as Wages; Update on Employment Tax Examinations; 24 Categories of Fringe Benefits in Recent IDRs; Three Favorite Audit Targets; Tools for Resolving The Consequences of an Employment Tax Examination.

IRS Releases Final Regulations on Flat-Rate Withholding on Supplemental Wages (PDF)

3 pages. Excerpt: Salary reduction deferrals (e.g., 401(k), 403(b), etc.) must be properly allocated to the gross regular wages or supplemental wages from which they are deducted before the amount of supplemental wages is determined. The IRS rejected the suggestion that employers should be allowed to take into account the gross amount of supplemental wages subject to pretax reductions.