Employer’s Guide to Fringe Benefit Rules

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The Employer’s Guide to Fringe Benefits Rules is designed to help employers meet the complicated tax code requirements and federal regulations governing fringe benefits. Employers will get detailed explanations of the dangers and the safe harbors of all the IRS rules on fringe benefits.

Quickly and easily, you’ll pinpoint the guidance you need to:

• Determine who’s eligible for a fringe benefit
• Withhold and report taxes on benefits
• Use ’fair market value’ or apply special valuation rules
• Minimize the chance of an audit
• Know when nondiscrimination testing is required
• And much more.
Plus – your subscription includes newsletters that explain the latest guidelines, rule changes, pending legislation and court actions, as well as report on what other companies are doing. New and updated pages are sent all year long to keep your Guide current and reliable. New pages integrate with looseleaf material to give you new mileage rates, per diem rates, valuation tables and guidance on company cars, de minimus fringes, travel and entertainment expenses, IRS audits, relocation expenses and more.

• One-volume manual
• Updates (12 updates)
• Newsletters (12)
• Access to online content

  With your subscription, you receive access to this product's online content, so you can get fast, up-to-date answers anytime, anywhere. You can quickly search all articles for key terms, and bookmark pages so you can easily return to them again. Stay ahead of the game with updates full of news, analysis, and practice tools, and easily view previous ones.

About Your Subscription

You can review this product for 30 days. Your annual subscription includes published updates at no additional charge for the 12 month subscription period. 12 updates are expected. If you cancel your subscription within 30 days of receipt, you will receive a full credit upon return of the product together with a request for cancellation.

David R. Fuller is a partner in the Employee Benefits and Executive Compensation Practice at Morgan, Lewis & Bockius. Mr. Fuller focuses on tax planning and tax controversy matters involving employment taxes, fringe benefits, and contingent workforces. He is a recognized authority on matters involving payroll taxes, including worker classification, Section 530 relief, Section 3121(v), Social Security taxes, independent contractors, income tax withholding, supplemental unemployment compensation benefit plans, employee outsourcing, and information reporting. Mr. Fuller also has a background in qualified transportation fringes, executive fringe benefits, working condition fringes, employer-provided jet aircraft and automobiles, no additional cost fringes, meals/lodging, accountable plans, and income minimization techniques.

Mr. Fuller is a graduate of Anderson University, the University of Cincinnati College of Law and New York University School of Law. From 1990 to 1995, he served in the IRS Office of the Associate Chief Counsel-Employee Benefits and Exempt Organizations (EBEO), and from 1992 to 1995 was Assistant Chief of Branch 2 in EBEO. Mr. Fuller also served as an attorney-advisor to the Hon. Perry Shields of the U.S. Tax Court. He is a frequent seminar speaker and writer on issues involving fringe benefits, employment taxes and the contingent workforce.

Jerry E. Holmes is senior counsel at the Washington, D.C. office of Morgan, Lewis & Bockius. He has extensive experience on information reporting, wage withholding, working condition fringe benefits, employee discounts, wage minimization techniques and worker classification issues. Earlier, Mr. Holmes was IRS chief of Branch 2, Office of the Associate Chief Counsel — Employee Benefits and Exempt Organizations, now known as the office of Tax Exempt and Government Entities (TEGE). His work involved all major initiatives and litigation in the area of employment tax, fringe benefits and worker classification issues for 15 years. Mr. Holmes attended George Washington University and the University of Maryland, where he earned a bachelor’s degree; he earned a J.D. from The American University. He is a member of the District of Columbia Bar and the Maryland Bar. Mr. Holmes is a contributing editor to the Employer’s Guide to Fringe Benefit Rules.

Vicki M. Lambert, CPP, is founder and director of www.thepayrolladvisor.com, a website that provides unique and expert services for payroll professionals and anyone who must deal with the complexities and technicalities of the payroll process. She can be reached at payrolladvisor@cox.net. She is a contributing editor to the Employer’s Guide to Fringe Benefit Rules.

Editorial Advisory Board for the Employer's Guide to Fringe Benefit Rules

David P. DeYoe, Esq.
McDermott Will & Emery LLC
Chicago, Ill.

Marianna G. Dyson, Esq.
Miller & Chevalier Chartered
Washington, D.C.

Richard F. Federico
Managing Partner, Workplace Innovation
Wethersfield, Conn.

David R. Fuller, Esq.
Morgan Lewis & Bockius LLP
Washington, D.C.

Rodney D. Garcia, Esq.
The Collins Firm
McLean, Va.

Jerry E. Holmes, Esq.
Morgan Lewis & Bockius LLP
Washington, D.C.

Karen L. Kirkpatrick
Benefitsolved
Coldwater, Mich.

Susan Nash, Esq.
McDermott Will & Emery
Chicago, Ill.

Susan Seitel
WFC Resources, Inc.
Minnetonka, Minn.

Andrew Sherman
The Segal Company
Boston, Mass.

Valeri Stevens, APM, FLMI, CEBS, APA, EA
Main Street Benefits
Torrance, Calif.